RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

BAD — Council Directive 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions · version 2006-09-05 · CELEX 31986L0635 · consolidated text, no legal effect (EUR-Lex)

BAD › Article 17

Article 17 Assets: Item 5 — Debt securities including fixed-income securities

official text, verbatim

1

This item shall comprise negotiable debt securities including fixed-income securities issued by credit institutions, by other undertakings or by public bodies; such securities issued by the latter, however, shall be included only if they are not to be shown under Assets item 2.

2

Securities bearing interest rates that vary in accordance with specific factors, for example the interest rate on the inter-bank market or on the Euromarket, shall also be regarded as debt securities including fixed-income securities.

3

Only repurchased and negotiable own-debt securities may be included in sub-item 5 (b).