Question ID:
2013_95
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - FINREP (incl. FB&NPE)
Article:
Article 99
Paragraph:
5
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph:
Annex III, F 40.01, c080
Disclose name of institution / entity:
Yes
Name of institution / submitter:
CREDIT AGRICOLE
Country of incorporation / residence:
FRANCE
Type of submitter:
Credit institution
Subject Matter:
FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"
Question:

FINREP - Template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee" : which result is expected in column 080 : "profit or loss for the period" or "total comprehensive income for the period" ?

Background on the question:

We need this information for FINREP mapping.

Date of submission:
26/07/2013
Published as Final Q&A:
14/02/2014
Final Answer:

Column 080 "profit or loss" in the F 40.01 gathers information of the amount of profit or loss defined by IAS 1.81A(a).

Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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