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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
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."

Submission date
Final publishing date
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.

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