Question ID
2023_6834
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Article/Paragraph
Template 46
Type of submitter
Credit institution
Subject matter
Q&A 2022_6520 F 46 EBA_v1226
Question

Where to recognise foreign exchange differences for 0010 (Capital) and c0020 (Share Premium)?

Background on the question

Reference is being made to Q&A 2022_6520 whereby we have been instructed to consider foreign exchange differences ‘as a movement of the year and reported in one of the rows from 0050 to 0200, depending on the items' in template F46. For instance, r0190 (Other increase or (-) decrease in equity) is greyed out for c0010 (Capital) and c0020 (Share Premium) and therefore, we are not able to consider the foreign exchange differences here. 

 

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the question is not sufficiently clear since it does not provide a description of the types of transactions which may give rise to foreign exchange differences that should be reported in the cells greyed out in the template F 46.00.

The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.

Status
Rejected question