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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Disclose name of institution / entity:
Type of submitter:
Consultancy firm
Subject Matter:
Template F 40.1 c095

What should be reported in template 40.1 c 095 "sector of investee"? The designation "sector" is misleading. The explaintation of the column ITS part 2.124 (h) refer to ITS part 1.25: “Sector of investee” means the sector of counterparty as defined in paragraph 25 of Part 1. But the ITS part 1.25 has no relation to template 40.1. The ITS part 1.23 explains that Financial assets shall be distributed among the following classes of instruments: “Cash on hand”, “Derivatives”, “Equity instruments”, “Debt securities”, and “Loan and advances”. Is this a wrong referencing? What should be reported in this column? 1) Should be reported the counterparty, which is described in ITS part 1.35? If yes than in our opinion the counterparty Central banks, General governments and Households must be excluded? 2) Should the sector / branch of the entity be reported in this column? If yes what is the difference between 095 and column 100 "Nace Code"?

Background on the question:

The references given in the ITS are wrong. There is no relation between template 40.1 and ITS part 1.25.

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

The counterparty sector is required to be reported under F 40.01 c095 of Annex III and IV of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting). These are the same as per F 08.01, namely: Central Banks, General governments, Credit institutions, other financial corporations, non- financial corporations or households.

The instructions under Annex V part 2, paragraph 124 refer to paragraph 35 of part 1.

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