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 22

Article 22 Liabilities: Item 9 — Subscribed capital

official text, verbatim · Cited as a whole by 3 rows/columns

This item shall comprise all amounts, regardless of their actual designations, which, in accordance with the legal structure of the institution concerned, are regarded under national law as equity capital subscribed by the shareholders or other proprietors.