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Section Annex V Part 2, 1.1 — Assets (1.1) Size 61 rows × 1 columns · 61 cells Release FINREP 4.2.1 validation 24 35 26 Template section · Annex V Part 2, 1.16 § · references §1 ‘Cash on hand’ shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments. 1 §2 ‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks. 1 §3 ‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions. 1 §4 ‘Investments in subsidiaries, joint ventures and associates’ shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespective of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill. 1 §5 Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent. 1 §7 ‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5. 1 General definitions · Annex V Part 15 § §21 Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in ‘Investments in subsidiaries, joint ventures and associates’, except where they are classified as held for sale in accordance with IFRS 5. 1 §22 ‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book. 1 §27 For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet. 1 §31 ‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 5 §32 ‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex. 5 Other acts13 IFRS/IAS
IAS 1 54(a), 54(b), 54(c), 54(e), 54(i), 54(j), 54(n), 54(o), 9(a), IG6 10 IAS 12 5 2 IAS 16 6 1 IAS 32 11 3 IAS 38 118, 8 1 IAS 39 89A(a) 1 IAS 40 5 1 IFRS 16 47(a), 48 3 IFRS 3 B67(d) 1 IFRS 5 38 1 IFRS 7 8(a), 8(f), 8(h) 4 IFRS 9 4.1.2, 4.1.2A, 4.1.4, 4.1.5, 6.2.1, 6.5.8, Appendix A 8 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 1.16 § · references §1 ‘Cash on hand’ shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments. 1 §2 ‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks. 1 §3 ‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions. 1 §4 ‘Investments in subsidiaries, joint ventures and associates’ shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespective of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill. 1 §5 Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent. 1 §6 Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as ‘other assets’ where presentation as asset is allowed under the relevant national GAAP. 1 General definitions · Annex V Part 113 § §17 ‘Trading financial assets’ includes all financial assets classified as trading under the relevant national GAAP based on BAD. Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets. That classification shall also apply to derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex. 2 §18 Under national GAAP based on BAD, for financial assets, ‘cost-based methods’ shall include those valuation rules by which the debt instrument is measured at cost plus interest accrued less impairment losses. 1 §19 Under national GAAP based on BAD, ‘Non-trading non-derivative financial assets measured at a cost-based method’ includes financial instruments measured at cost-based methods as well as instruments measured at the lower of cost or market (‘LOCOM’) under a non-continuous basis (moderate LOCOM), regardless of their actual measurement as of the reporting reference date. Assets measured at moderate LOCOM are assets for which LOCOM is applied only in specific circumstances. The applicable accounting framework provides for those circumstances, such as impairment, a prolonged decline in fair value compared to cost or change in the management intent. 1 §20 Under national GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios. That accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (‘strict LOCOM’). Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM. 1 §21 Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in ‘Investments in subsidiaries, joint ventures and associates’, except where they are classified as held for sale in accordance with IFRS 5. 1 §22 ‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book. 1 §24 The following accounting portfolios based on national GAAP shall be used for financial liabilities: (a) ‘Trading financial liabilities’; (b) ‘Non-trading non-derivative financial liabilities measured at a cost-based method’. 2 §26 ‘Derivatives - Hedge accounting’ shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book. 1 §27 For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet. 3 §28 If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities. 1 §29 Where applicable under national GAAP based on BAD, ‘Haircuts for trading positions valued at fair value’ shall be reported. The haircuts decrease the value of trading assets and increase the value of trading liabilities. 1 §31 ‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 6 §32 ‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex. 6 Other acts16 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 1.16 § · references §1 ‘Cash on hand’ shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments. 1 §2 ‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks. 1 §3 ‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions. 1 §4 ‘Investments in subsidiaries, joint ventures and associates’ shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespective of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill. 1 §5 Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent. 1 §7 ‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5. 1 General definitions · Annex V Part 16 § §21 Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in ‘Investments in subsidiaries, joint ventures and associates’, except where they are classified as held for sale in accordance with IFRS 5. 1 §22 ‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book. 1 §27 For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet. 1 §28 If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities. 1 §31 ‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 5 §32 ‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex. 5 Other acts14 IFRS/IAS
IAS 1 54(a), 54(b), 54(c), 54(e), 54(i), 54(j), 54(n), 54(o), 9(a), IG6 10 IAS 12 5 2 IAS 16 6 1 IAS 32 11 4 IAS 38 118, 8 1 IAS 39 89A(a) 1 IAS 40 5 1 IFRS 16 47(a), 48 3 IFRS 3 B67(d) 1 IFRS 5 38 1 IFRS 7 8(a), 8(f), 8(h) 4 IFRS 9 4.1.2, 4.1.2A, 4.1.4, 4.1.5, 6.2.1, 6.5.8, Appendix A 8 168 This template is checked by 168 rules : 50 within F 01.01, 118 tying it to other templates.
16 blocking (error) · 152 warning
Linked templatesrules Show all (25) 41 EBA Q&A that name this templatefinal first, newest first 2025_7568 final Definition of ‘demand deposits’ for FINREP reporting2024_7241 final FINREP Template F01.012024_7212 final a) Disclosure of Items in Transit balance in FINREP Table 01.01 {F01.01, c0010 (r0020 or r0183 or r0360)} b) EBA_v5013 (Type - Error): [F 05.01, F 01.01] Sum of Loans & Advances across Industry ({{F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}}) Should be equal to Sum of Cash at Central Banks and Loans & Advances in Balance Sheet ({{F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)}})2022_6371 final FINREP - Treatment of cash collateral2021_5778 final Interest expenses categories2020_5577 final FINREP – F 01.01 and F 18.00.2020_5279 final Validation rule v1251_m FINREP Taxonomy 2.8/2.92019_4894 final Classification of collective investment undertakingsShow all (41) 2019_4621 final Reporting of gains/losses other than dividends for investments in subsidiaries, associates and joint ventures (F 02.00).2019_4464 final Validation rule v1088_m2018_3963 final Validation rule v6063_m in v2.7.0.12018_3858 final Inconsistencies in validation rules v1974_h, v5447_m, v5475_m and v5443_m2018_3835 final IFRS 9, validation rule v6030_m2018_3814 final Finrep. Validation rule v5443_m and others2018_3792 final Validation rules on template F 18.00 comparing with F 04.04.1 and F 01.012018_3770 final Validation rule v5548_h (FINREP template F 11.01 IFRS 9)2018_3716 final Reporting of financial asset sales and write-offs in FINREP template F 02.002017_3591 final IFRS 9, validation rule v2776_m2017_3252 final EBA validations APPEAR to be relevant to IFRS and GAAP though they only include a GAAP template (F 04.06)2017_3146 final FINREP Taxonomy 2.7 Treatment of ECLs on FVOCI Assets2016_2963 final Reconciliation of FINREP and COREP with regard to goodwill2016_2962 final Reporting of Treasury bills (henceforth T-bills) in template F 01.012016_2850 final FINREP validation rules2016_2732 final Validation rules v2817_m & v2823_m between the Finrep conso & AE-CON conso reportings2016_2678 final FINREP table 1.1 vs 20.4 – “cash and cash balances at central bank” and “other demand deposits”2015_2218 final FINREP, F 31.02 vs F 02.00 – dividend income from joint ventures and associates2014_1666 final Inconsistencies in FINREP validation rules F01.01 versus F04.032014_1204 final Is validation rule v3897_s correct and shall be strictly adhered to?2014_1057 final Confusion between instruction and validation for Other Demand Deposits Assets in F 01.012014_1032 final Transferred financial assets, Template 15, validation rules for column 102014_992 final FINREP Table 31 - Related parties - derecognition of non-financial assets2013_684 final FINREP Table F 13.03 Collateral obtained by taking possession (tangible assets) accumulated2013_607 final Template 5 - Missing Validation Rule2013_341 final FinRep table 5 row 010 column 030 - On demand [call] and short notice [current account]2013_340 final Reporting of investments in subsidiaries that are not included in the prudential scope consolidation.2013_339 final Link between table 1.1 and tables 4.1 to 4.42013_235 final FINREP - Contents of templates 7 and 5 - Row "On demand [call] and short notice [current account]"2013_180 final FINREP: F1.1. row 040 "other demand deposits"2013_165 final FINREP validation rules - references to missing rows2013_70 final FINREP: Reporting of insurance subsidiaries2022_6352 rejected Complusory reserves in F 01.01— No earlier release is loaded to compare with.