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Section Annex V Part 2, 12.2 — Collateral obtained by taking possession during the period (held at the reference date) (13.2.1) Size 8 rows × 5 columns · 38 cells Release FINREP 4.4 validation 7 7 5 Template section · Annex V Part 2, 12.22 § · references §175i ‘Value at initial recognition’ shall mean the gross carrying amount of the collateral obtained by taking possession at the point in time of the initial recognition in the balance sheet of the reporting institution. 2 §175ii ‘Accumulated negative changes’ shall be the difference, at the level of the individual collateral item, between the value at initial recognition of the collateral and the carrying amount at the reporting reference date, where that difference is negative. 1 General definitions · Annex V Part 12 § §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. 2 §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. 2 Other Annex V paragraphs1 § §173 5 Other acts2 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 12.22 § · references §175i ‘Value at initial recognition’ shall mean the gross carrying amount of the collateral obtained by taking possession at the point in time of the initial recognition in the balance sheet of the reporting institution. 2 §175ii ‘Accumulated negative changes’ shall be the difference, at the level of the individual collateral item, between the value at initial recognition of the collateral and the carrying amount at the reporting reference date, where that difference is negative. 1 General definitions · Annex V Part 12 § §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. 2 §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. 2 Other Annex V paragraphs1 § §173 5 Other acts2 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 12.22 § · references §175i ‘Value at initial recognition’ shall mean the gross carrying amount of the collateral obtained by taking possession at the point in time of the initial recognition in the balance sheet of the reporting institution. 2 §175ii ‘Accumulated negative changes’ shall be the difference, at the level of the individual collateral item, between the value at initial recognition of the collateral and the carrying amount at the reporting reference date, where that difference is negative. 1 General definitions · Annex V Part 12 § §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. 2 §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. 2 Other Annex V paragraphs1 § §173 5 10 This template is checked by 10 rules : 7 within F 13.02.1, 3 tying it to other templates.
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Linked templatesrules 4 EBA Q&A that name this templatefinal first, newest first 2020_5632 final Collateral obtained by taking possession: Classification as Residential or Commercial2026_7904 rejected Template F 13.2.1.c VariableID 433471 and 4334642026_7829 rejected Identical cell F_13.02.1 Collateral obtained during the period2025_7660 rejected FINREP Identical Cells 5458783, 5458788, 5459395, 5460187