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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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