Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
F 46.00 - Changes in equity
Disclose name of institution / entity:
Type of submitter:
Consultancy firm
Subject Matter:
F 46.00 - changes in equity - other equity and total comprehensive income

Cell r200-c040 is marked as grey in FINREP table 46 and consequently this cell is not to be filled in. However, if a financial institution has classified "Total comprehensive income" in changes in equity under "Other equity" in its financial reporting based on IFRS, where are we to put this number?

Background on the question:

After trying to fill out table 46 based on current numbers for the financial institution, we found no other "natural" cell in the table to put the number to. Hence, we wonder if cell r200-c040 should be marked white instead of grey.

Date of submission:
Published as Final Q&A:
Final Answer:

IFRS does not impose a reporting format for the primary financial statements which implies that presentation can vary from one preparer to another. For supervisory reporting purpose, the EBA has a defined common format, FINREP. In consequence, it is not because an entity has retained a presentation for its published financial reports that it should lead to a particular approach for the FINREP templates.

Within template F 46.00 of Annex III and IV of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting), row 200 is related to the amounts reported in the template F 03.00, row 340, with a breakdown between amounts attributable to owners of the parent and amounts attributable to minority interest. Accordingly, the row 200 of the template F 46.00 records only the amounts reported in rows 010 to 330 of F 03.00.

Additionally, as per validation rule v3465_i, the sum of F 46.00, row 210 column 040 "Other equity" shall equal the sum of F 01.03, row 080 "Other equity". As per Annex V, part 2, para 17, the category of other equity "shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions."

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