- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
- 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.
- Submission date
- Final publishing date
-
- 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.