F 40.01 Scope of the group: “entity-by-entity” Open table: one row per entity. Cells are identified by their column.
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Columns reported for each entity 0025 National code 0031 Entity name 0040 Entry date 0050 Share capital of investee 0060 Equity of Investee 0070 Total assets of Investee 0080 Profit (loss) of Investee 0090 Residence of investee 0095 Sector of investee 0100 NACE code 0110 Accumulated equity interest (%) 0120 Voting rights (%) 0130 Group structure (relationship) 0140 Accounting treatment (IFRS Group) 0150 Accounting treatment (CRR Group) 0160 Carrying amount 0170 Acquisition cost 0180 Goodwill link to Investee 0190 Fair value of investments for which there are published price quotations
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Section Annex V Part 2, 24.1 — Group structure: ‘entity-by-entity’ (40.1) Size Open table: one row per entity. Cells are identified by their column. Release FINREP 4.2.1 validation 5 Template section · Annex V Part 2, 24.11 § · references §296 The following information shall be reported on a ‘entity-by-entity’ basis and the following requirements shall apply for the purposes of Annexes III and IV as well as this Annex: (a) ‘Code’ shall be the identification code of the investee. The code as part of a row identifier must be unique for each reported entity. For institutions and insurance undertakings, the code shall be the LEI code. For other entities the code shall be the LEI code, or if not available, a national code. The code shall be unique and used consistently across the templates and across time. The code shall always have a value; (b) ‘Type of code’: institutions shall identify the type of code reported in the column ‘Code’ as a ‘LEI code’ or ‘Non-LEI code’. The type of code shall always be reported; (c) ‘National code’: institutions may additionally report the national code when they report LEI code as identifier in the column ‘Code’; (d) ‘Entity name’ shall include the name of the investee; (e) ‘Entry date’ shall mean the date on which the investee entered within the ‘scope of the group’; (f) ‘Share capital of investee’ shall mean the total amount of capital issued by the investee as of the reference date; (g) ‘Equity of investee’, ‘Total assets of the Investee’ and ‘Profit or (loss) of the Investee’ shall include the amounts of those items in the last financial statements approved by the investee’s board of directors or similar authorised body; (h) ‘Residence of investee’ shall mean the country of residence of the investee; (i) ‘Sector of investee’ shall mean the sector of counterparty referred to in paragraph 42 of Part 1 of this Annex; (j) the ‘NACE code’ shall be provided on the basis of the principal activity of the investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘section’). For financial corporations, NACE codes shall be reported with a two level detail (by ‘division’); (k) ‘Accumulated equity interest (%)’ shall be the percentage of ownership instruments held by the institution as of the reference date; (l) ‘Voting rights (%)’ shall mean the percentage of voting rights associated to the ownership instruments held by the institution as of the reference date; (m) ‘Group structure (relationship)’ shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate); (n) ‘Accounting treatment (Accounting Group)’ shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other); (o) ‘Accounting treatment (CRR Group)’ shall indicate the relationship between the accounting treatment and the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other); (p) ‘Carrying amount’ shall mean the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated; (q) ‘Acquisition cost’ shall mean the amount paid by investors; (r) ‘Goodwill link to the investee’ shall mean the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items ‘goodwill’ or ‘investments in subsidiaries, joint ventures and associated’; (s) ‘Fair value of the investments for which there are published price quotations’ shall mean the price at the reference date. It shall be provided only where the instruments are quoted. 20 Other Annex V paragraphs2 § §294, §295 20 Other acts2 IFRS/IAS
IFRS 12 10(a)(i), 12(b), 21(a)(iii), 21(a)(iv), 21(b), 21(b)(iii), B12(b) 9 5 This template is checked by 5 rules : 5 within F 40.01, 0 tying it to other templates.
0 blocking (error) · 5 warning
18 EBA Q&A that name this templatefinal first, newest first 2024_7222 final FINREP Group Structure Template 40.022017_3390 final Precisions on the Entity Code on COREP Solva Group (C06.02) and FINREP F40.012016_2820 final FINREP -contents of template F40.01 Group Structure2016_2670 final FINREP Group Structure Template 40.022015_2170 final FINREP - Contents of template F 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount" should be higher than 02015_2141 final FINREP Template F 40.012014_1378 final Missing Entity code2014_1222 final FINREP template F 40.01 – Group Structure Listing - Entity by EntityShow all (18) 2014_1152 final Template F 40.1 c0952014_1130 final FINREP F 40.22013_574 final Supervisory Reporting (FINREP templates), 40.1 Group structure: “entity-by-entity”2013_334 final Reporting of entity level2013_333 final Missing LEI code2013_311 final Reporting currency - Table 40.12013_96 final FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount"2013_95 final FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"2013_92 final FINREP - Template 40 Group structure (40.1 "entity-by-entity" - 40.2 "instrument-by-instrument") - Notion of Group scope2024_7180 rejected FINREP_3.2.1; F 40.01; Validation Rule EBA_v10676— No earlier release is loaded to compare with.
Sources: DPM 2.0 database of the release shown above (template, rules); Annex I of Reg. 2024/3117 (references, verbatim); EBA instructions 4.2 (Annex V). Counts and links are derived.