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