- Question ID
-
2016_2710
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
-
99
- Paragraph
-
n/a
- Subparagraph
-
n/a
- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
-
Hedging derivatives in country splits of FINREP
- Question
-
Please confirm if hedging derivatives should be reported in the country split forms of FINREP (e.g. 20.04 (assets) and 20.06 (liabilities)) or only trading derivatives should be shown.
- Background on the question
-
Currently, there is an intra-form validation rule on the liabilities side that suggests that derivative amount in 8.1 and 20.6 should equal, i.e. in 20.6 amount should display trading derivatives only. This intra-form validation rule does not exist on the asset side. Please confirm if this should be consistently reported, i.e. only trading.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because the matter it refers to has been answered in Q&A 2017_3144.
- Status
-
Rejected question