Question ID:
2014_988
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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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:
FINREP Templates 8.1 and 8.2
Question:

Is FINREP template 8.2 a subset of FINREP template 8.1, or is it separate, and therefore the data should not be included within template 8.1?

Background on the question:

It is not clear from the instructions whether template 8.2 data should also form part of template 8.1.

Date of submission:
24/03/2014
Published as Final Q&A:
16/01/2015
Final Answer:

In FINREP F 08.01 Template (Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS)) financial liabilities shall be broken down by product and counterparty. F 08.02 Template provides a different view on the data and asks for details concerning subordinated liabilities which are included in F 08.01 Template but with a different focus. Consequently, F 08.02 Template is a subset of some of the data shown in F 08.01 Template (deposits and debt securities issued, designated at fair value through profit or loss respectively at amortized cost).

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