F 40.02 Scope of the group: "instrument-by-instrument" Open table: one row per entity. Cells are identified by their column.
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Columns reported for each entity 0045 National code 0050 Holding company name 0060 Accumulated equity interest (%) 0070 Carrying amount 0080 Acquisition cost
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F 40.02 Scope of the group: "instrument-by-instrument" Everything linked to this template. Hover an item to see it in the grid, click to keep it lit. Select a cell, row or column to inspect it.
Section Annex V Part 2, 24.2 — Group structure: ‘instrument-by-instrument’ (40.2) Size Open table: one row per entity. Cells are identified by their column. Release FINREP 4.2.1 validation 2 Template section · Annex V Part 2, 24.21 § · references §297 The following information shall be reported on an ‘instrument-by-instrument’ basis: (a) ‘Security code’ shall include the ISIN code of the security. For securities without ISIN code, it shall include another code that uniquely identifies the security. ‘Security code’ and ‘Holding company/Code’ shall be a composite row identifier, and together shall be unique for each row in template 40.2; (b) ‘Holding company/ Code’ shall be the identification code of the entity within the group that holds the investment. 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; (c) ‘Holding company/ Type of code’: institutions shall identify the type of code reported in the column ‘Holding company/Code’ as a ‘LEI code’ or ‘Non-LEI code’. The type of code shall always be reported; (d) ‘Holding company/National code’: institutions may additionally report the national code when they report LEI code as identifier in the column ‘Holding company/Code’; (e) ‘Investee/Code’, ‘Investee/Type of code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined in paragraph 296 of this Part. The amounts shall correspond to the security held by the related holding company. 9 Other Annex V paragraphs1 § §296 5 2 This template is checked by 2 rules : 2 within F 40.02, 0 tying it to other templates.
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8 EBA Q&A that name this templatefinal first, newest first 2024_7222 final FINREP Group Structure Template 40.022016_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 02014_1130 final FINREP F 40.22013_574 final Supervisory Reporting (FINREP templates), 40.1 Group structure: “entity-by-entity”2013_344 final Reporting of "instrument-by-instrument"2013_336 final Security code if no ISIN code available2013_93 final FINREP - Contents of template 40.2 Group structure "instrument-by-instrument"— 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.