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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
Disclose name of institution / entity:
No
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.

Date of submission:
17/04/2016
Published as Rejected Q&A
20/01/2022
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
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