2014_1004 Templates 17.1, 17.2 and 17.3 - Reconciliation between Accounting and CRR scope of consolidation

Question ID:: 2014_1004
Legal Act:: Regulation (EU) No 575/2013 (CRR)
Topic:: Supervisory reporting - FINREP (incl. FB&NPE)
Article:: 99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph:: Annex V
Disclose name of institution / entity:: No
Type of submitter:: Credit institution
Subject Matter:: Templates 17.1, 17.2 and 17.3 - Reconciliation between Accounting and CRR scope of consolidation
Question:: It is unclear from template 17 and the Annex V guidance whether template 17 should show either: (a) The difference between the accounting scope of consolidation and the CRR scope of consolidation, or (b) The balances as per the accounting scope of consolidation.
Background on the question:: The title of the template ""Reconciliation between Accounting and CRR scope of consolidation"" would suggest it is (a) the difference, whereas the title of the data column ""Accounting scope of consolidation [Carrying amount]"" would suggest it is (b) the accounting consolidation."
Date of submission:: 25/03/2014
Published as Final Q&A:: 16/01/2015
Final Answer:: The Templates F 17.01, F 17.02 and F 17.03 (Annex III of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS)) present the carrying amounts of the balance sheet and the nominal amount of the off-balance sheet items recognized under the accounting scope of consolidation.
Status:: Final Q&A
Answer prepared by:: Answer prepared by the EBA.