EBA Q&A
483 Q&A of the EBA Single Rulebook on Supervisory reporting – FINREP (topic 114): 413 final · 67 rejected · 3 archived. Collected from the EBA website on 2026-10-08.
| ID | Status | Subject | Templates | published |
|---|---|---|---|---|
| 2026_7904 | Rejected | Template F 13.2.1.c VariableID 433471 and 433464 | F 13.02.1 | 29/05/2026 Rejected publishing date 05/08/2026 |
| 2026_7843 | Final Q&A | Sectoral classification of UK credit institutions | 03/07/2026 | |
| 2026_7829 | Rejected | Identical cell F_13.02.1 Collateral obtained during the period | F 13.02.1 | 13/04/2026 Rejected publishing date 05/06/2026 |
| 2026_7807 | Final Q&A | Clarification on validation v3078m under FINREP reporting | F 09.02, F 18.00 | 05/06/2026 |
| 2026_7744 | Final Q&A | Reporting guarantees that are received to secure a pool of underlying securitized exposures/securitisation positions in a synthetic securitisation transaction | F 09.02, F 13.01, F 18.00, F 18.02 | 29/05/2026 |
| 2026_7686 | Rejected | Discrepancies between taxonomy packages | F 02.00, F 11.02, F 18.00, F 19.00 | 19/01/2026 Rejected publishing date 05/03/2026 |
| 2026_7684 | Rejected | Validation rule v5702_s (F 31.01) | F 31.01 | 15/01/2026 Rejected publishing date 05/03/2026 |
| 2025_7660 | Rejected | FINREP Identical Cells 5458783, 5458788, 5459395, 5460187 | F 18.02, F 23.05, F 13.02.1 | 12/12/2025 Rejected publishing date 23/12/2025 |
| 2025_7659 | Rejected | FINREP Validation rules v23845_h, v23846_h, v23847_h | F 12.01 | 12/12/2025 Rejected publishing date 23/12/2025 |
| 2025_7655 | Rejected | Controls v4968_m, v5024_m, v5372_m, v5373_m and v5376_m | F 00.01 | 10/12/2025 Rejected publishing date 23/12/2025 |
| 2025_7637 | Rejected | Definition of Subordinated Debt holdings in Finrep vs COREP under CRR3 | 28/11/2025 Rejected publishing date 11/02/2026 | |
| 2025_7611 | Rejected | Finrep Validation Rules v4975_m and v6058_m6 | F 05.01, F 06.01, F 20.04 | 30/10/2025 Rejected publishing date 11/12/2025 |
| 2025_7592 | Rejected | FINREP – Loan commitments, financial guarantees and other commitments given | F 09.01 | 01/10/2025 Rejected publishing date 27/10/2025 |
| 2025_7578 | Rejected | Presentation of lending for house purchase | 09/09/2025 Rejected publishing date 27/10/2025 | |
| 2025_7569 | Rejected | Finrep validation between F09.01.1 and F18.00 other commitments given | F 09.01.1, F 18.00, F 09.01 | 01/09/2025 Rejected publishing date 16/10/2025 |
| 2025_7568 | Final Q&A | Definition of ‘demand deposits’ for FINREP reporting | F 05.01, F 01.01 | 05/12/2025 |
| 2025_7526 | Final Q&A | Definition of Net defined benefit assets [Carrying amount] in F44.01 | F 44.01 | 10/10/2025 |
| 2025_7510 | Rejected | Loans collateralized by immovable property in F 05.01 and F 13.01 | F 05.01, F 13.01 | 25/06/2025 Rejected publishing date 18/07/2025 |
| 2025_7458 | Rejected | Transfer of banking business – presentation of transaction in FINREP movements tables | F 12.01, F 12.02, F 18.01, F 24.01, F 24.02, F 25.01, F 25.03 | 19/05/2025 Rejected publishing date 26/06/2025 |
| 2025_7406 | Rejected | Disclosures of Number of Staff Management body in its supervisory function in FINREP Template 44.4 | F 44.04 | 09/04/2025 Rejected publishing date 04/06/2025 |
| 2025_7399 | Rejected | FINREP – Template 40 Group structure (40.1 “entity-by entity” – 40.2 “instrument-by-instrument”) – Notion of Group scope | 07/04/2025 Rejected publishing date 04/06/2025 | |
| 2025_7379 | Rejected | SME | 13/03/2025 Rejected publishing date 22/05/2025 | |
| 2025_7365 | Rejected | Table F12.01 – Movements in allowance and provisions for credit losses | F 12.01 | 04/03/2025 Rejected publishing date 25/03/2025 |
| 2025_7344 | Final Q&A | Presentation of fully matured loans and deposits in templates F05.01 and F08.01 | F 05.01, F 08.01 | 14/03/2025 |
| 2025_7342 | Final Q&A | Counterparty classification | 11/04/2025 | |
| 2025_7337 | Final Q&A | Definition of ‘subordinated liabilities’ for FINREP reporting | F 08.02 | 14/03/2025 |
| 2025_7328 | Rejected | Reported amount in F09.02 col0010 if overcollateralization can occur | F 09.02 | 04/02/2025 Rejected publishing date 28/02/2025 |
| 2025_7320 | Rejected | EBA_v10862 (Type – Warning validation): Assets under custody ({G01.00,r0060,c0010}) should be equal to the value in FINREP ({F22.02,r0060,c0010}). | F 22.02, F 22.01 | 27/01/2025 Rejected publishing date 28/02/2025 |
| 2025_7316 | Final Q&A | Counterparty classification of CCP | F 10.00 | 14/03/2025 |
| 2025_7301 | Final Q&A | Other commitments received - calculation of guarantee amounts | F 09.02 | 14/03/2025 |
| 2024_7270 | Rejected | Definition of residential/commercial immovable property in FINREP reporting under CRR3 | F 18.00, F 18.01, F 18.02, F 19.00 | 09/12/2024 Rejected publishing date 09/01/2025 |
| 2024_7262 | Rejected | Reporting of ESCROW accounts (or other captive accounts) in template F08.01 | F 08.01 | 01/12/2024 Rejected publishing date 09/01/2025 |
| 2024_7258 | Rejected | Equity instrument subject to impairment in F20.04 | F 20.04 | 25/11/2024 Rejected publishing date 09/01/2025 |
| 2024_7245 | Rejected | NACE sector K- 'Financial and insurance activities' in F 06.01 | F 06.01 | 08/11/2024 Rejected publishing date 13/01/2025 |
| 2024_7241 | Final Q&A | FINREP Template F01.01 | F 01.01, F 05.01 | 14/02/2025 |
| 2024_7240 | Rejected | FINREP Templates F25 and F13 | F 25.01, F 13.03.1 | 04/11/2024 Rejected publishing date 28/11/2024 |
| 2024_7224 | Final Q&A | Reporting of customer portfolios managed on a discretionary basis | F 01.02 | 14/02/2025 |
| 2024_7222 | Final Q&A | FINREP Group Structure Template 40.02 | F 40.02, F 40.01 | 20/12/2024 |
| 2024_7212 | Final Q&A | a) Disclosure of Items in Transit balance in FINREP Table 01.01 {F01.01, c0010 (r0020 or r0183 or r0360)} b) EBA_v5013 (Type - Error): [F 05.01, F 01.01] Sum of Loans & Advances across Industry ({{F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}}) Should be equal to Sum of Cash at Central Banks and Loans & Advances in Balance Sheet ({{F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)}}) | F 01.01, F 05.01 | 20/12/2024 |
| 2024_7207 | Final Q&A | FINREP reporting of loans secured by mortgage mandates (Belgium) | F 18.02 | 20/12/2024 |
| 2024_7191 | Final Q&A | The asset resulted from the customer´s obligation to reimburse the payment to the bank from the financial guarantee | F 05.01 | 20/12/2024 |
| 2024_7180 | Rejected | FINREP_3.2.1; F 40.01; Validation Rule EBA_v10676 | F 40.01 | 21/08/2024 Rejected publishing date 31/10/2024 |
| 2024_7177 | Rejected | Template F 16.08 validation rule eba_v8193_s | F 16.08 | 19/08/2024 Rejected publishing date 31/10/2024 |
| 2024_7176 | Rejected | Template F 16.08 validation rule eba_v8193_s | F 16.08 | 19/08/2024 Rejected publishing date 31/10/2024 |
| 2024_7164 | Final Q&A | Definition of ‘project finance loans’ for FINREP reporting | F 05.01, F 07.01, F 07.02 | 20/12/2024 |
| 2024_7158 | Archived | NACE CODES | F 06.01 | 01/08/2024 |
| 2024_7139 | Final Q&A | Definition of SME in Finrep vs COREP under CRR3 Regulation | 20/12/2024 | |
| 2024_7099 | Final Q&A | Loan commitments, financial guarantees and other commitments received in F 9.2 | F 09.02 | 20/12/2024 |
| 2024_7095 | Rejected | Maximum amount of the collateral or guarantee that can be considered in F 13.01 and F 18.00 | F 13.01, F 18.00, F 05.01 | 28/05/2024 Rejected publishing date 14/06/2024 |
| 2024_7088 | Final Q&A | Temporary unavailable (blocked) deposits | F 01.02, F 08.01 | 21/02/2025 |
| 2024_7070 | Rejected | Validation rules of templates F 24.01 and F 24.02 specifically EGDQ_0665, EGDG_0666, XBRL v8035_m and XBRL v8052_m. These validations impose that the closing figures of the prior financial year end should tally with the opening figures of the current reporting quarter without allowing for reclassifications or changes of the counterparties’ reporting criteria segregated in F 24.01 and F 24.02, namely collateral type, and SME criteria. | F 24.01, F 24.02, F 18.00 | 30/04/2024 Rejected publishing date 31/05/2024 |
| 2024_7026 | Rejected | Reporting of the collateral and guarantees by loans and advances | F 13.01 | 27/02/2024 Rejected publishing date 15/04/2024 |
| 2024_7024 | Final Q&A | Calculation of the LTV ratio in FinRep | 08/05/2024 | |
| 2024_7021 | Rejected | Reporting of matching liabilities in AE F36.01 template | 26/02/2024 Rejected publishing date 31/10/2024 | |
| 2024_7005 | Final Q&A | F 46 EBA_v1226 | F 46.00 | 28/06/2024 |
| 2023_6955 | Rejected | on demand and short notice vs. other term loans | 21/12/2023 Rejected publishing date 22/12/2023 | |
| 2023_6923 | Final Q&A | Reporting of off-balance sheet exposures (any undrawn purchase commitment) from factoring contracts in F_09.01.1 | F 09.01.1, F 09.01 | 23/02/2024 |
| 2023_6908 | Final Q&A | Prodicts in a Template F05.01 and in a Template F08.01 | F 05.01, F 08.01 | 23/02/2024 |
| 2023_6905 | Rejected | Unregistered Partnerships and Sole Traders classification in accordance with the Counterparty Breakdown outlined in FINREP Reporting | 09/10/2023 Rejected publishing date 22/12/2023 | |
| 2023_6902 | Rejected | FINREP - Validation rules EBA_v12089 on F18.0 | F 18.00 | 04/10/2023 Rejected publishing date 22/12/2023 |
| 2023_6895 | Rejected | Translation of functional currency into presentational currency in FINREP | 26/09/2023 Rejected publishing date 22/12/2023 | |
| 2023_6834 | Rejected | Q&A 2022_6520 F 46 EBA_v1226 | F 46.00 | 05/07/2023 Rejected publishing date 02/02/2024 |
| 2023_6825 | Final Q&A | Template F 16.01 validation rule v5693_s | F 16.01, F 02.00 | 15/03/2024 |
| 2023_6823 | Final Q&A | Transfers to PPE | F 25.01 | 06/10/2023 |
| 2023_6818 | Rejected | Calculation of the NPL ratio for determining F_23.00 to F_26.00 reporting requirements | F 26.00 | 05/06/2023 Rejected publishing date 22/07/2023 |
| 2023_6814 | Rejected | v11962_m;v11963_m; v11964_m; v11965_m; v11966_m; v11967_m; v11968_m; v11969_m; v11970_m; v11971_m; v11972_m; v11973_m; v11974_m; v11975_m; v11976_m; v11977_m; v11978_m; v11979_m; v11980_m; v11981_m; v11982_m; v11983_m; v11984_m; v11985_m; v11986_m; v11987_m; v11988_m; v11989_m; v11990_m; v11991_m; v11992_m; v11993_m; v11994_m; v11995_m; v11996_m; v11997_m; v11998_m; v11999_m; v12000_m; v12001_m; v12002_m; v12003_m; v12004_m; v12005_m; v12006_m; v12007_m; v12008_m; v12009_m; v12010_m; v12011_m; v12012_m; v12013_m; v12014_m; | F 19.00 | 26/05/2023 Rejected publishing date 22/07/2023 |
| 2023_6813 | Rejected | EBA VR v7872_m; v7873_m; v7874_m; v7875_m; v7876_m; v7877_m | F 18.02 | 26/05/2023 Rejected publishing date 22/07/2023 |
| 2023_6795 | Rejected | EBA VR Taxo v3.2.1, Validation rule v11909_m to v11961_m; and v7820_m; v7821_m | F 18.00 | 09/05/2023 Rejected publishing date 07/06/2023 |
| 2023_6773 | Final Q&A | Calculation of the amount reported for guarantees received on report F09.02 | F 09.02, F 13.01 | 30/06/2023 |
| 2023_6724 | Rejected | EBA validation rules v3900_s and v5693_s | F 02.00, F 16.01 | 21/02/2023 Rejected publishing date 22/03/2023 |
| 2023_6720 | Rejected | FINREP template F44.03, F44.04 | F 44.03, F 44.04 | 20/02/2023 Rejected publishing date 22/03/2023 |
| 2023_6717 | Rejected | Finrep Templates 44.03 and 44.04 | F 44.03, F 44.04 | 13/02/2023 Rejected publishing date 22/03/2023 |
| 2023_6711 | Final Q&A | Finrep validation v11942_m - Collaterals received on NPL | F 18.00 | 28/04/2023 |
| 2022_6673 | Final Q&A | NACE sector K- 'Financial and insurance activities' in F 06.01 | F 06.01 | 28/04/2023 |
| 2022_6672 | Final Q&A | NACE reporting in FINREP | 28/04/2023 | |
| 2022_6629 | Final Q&A | Liability for contribution to resolution funds and deposit guarantee schemes in the form of a payment commitment | F 01.02, F 02.00, F 09.01.1 | 31/03/2023 |
| 2022_6628 | Final Q&A | Validation Rule EBA_v10013 breaching | F 25.01 | 10/03/2023 |
| 2022_6617 | Final Q&A | Template F 11.4 | F 11.04 | 10/03/2023 |
| 2022_6616 | Final Q&A | Reporting of (Internet) Savings deposit in template F08.01 | F 08.01 | 10/03/2023 |
| 2022_6614 | Rejected | Reporting of initial margins, variation margins and intraday margins in FINREP | 17/10/2022 Rejected publishing date 16/02/2023 | |
| 2022_6598 | Final Q&A | Template F 22.02: Assets involved in the services provided | F 22.02, F 22.01 | 10/03/2023 |
| 2022_6595 | Rejected | Validation rule v5697_s | F 20.04 | 03/10/2022 Rejected publishing date 16/02/2023 |
| 2022_6568 | Rejected | FINREP - v10612_m in F 18.00 | F 18.00, F 09.01.1 | 19/08/2022 Rejected publishing date 20/01/2023 |
| 2022_6561 | Final Q&A | Financial guarantees received reported in F 09.02 | F 09.02 | 10/03/2023 |
| 2022_6552 | Final Q&A | CRE loans versus Loans collateralised by commercial immovable | F 18.02 | 31/03/2023 |
| 2022_6542 | Final Q&A | Possible error in v8116_m | F 18.01 | 31/03/2023 |
| 2022_6520 | Final Q&A | F 46 EBA_v1226 | F 46.00 | 26/05/2023 |
| 2022_6518 | Final Q&A | Clarification of the definition for "residence" | F 20.04 | 10/03/2023 |
| 2022_6498 | Rejected | validation rule eba_v2708_m | F 18.00 | 24/06/2022 Rejected publishing date 28/10/2022 |
| 2022_6469 | Rejected | Population of F13.1 & F13.2 with respect to debt securities issued by third parties | F 13.01 | 30/05/2022 Rejected publishing date 16/02/2023 |
| 2022_6468 | Rejected | NACE use in Pillar III ESG vs FINREP | F 06.01 | 27/05/2022 Rejected publishing date 28/10/2022 |
| 2022_6445 | Final Q&A | Taxonomy 3.0 Validation Rule v3900_s | F 02.00 | 31/03/2023 |
| 2022_6430 | Final Q&A | FINREP V5686_s: for the rows (080;150) Col. 050 > 0 | F 11.04 | 10/03/2023 |
| 2022_6412 | Final Q&A | F 31.01 in combination with Q&A 915 | F 31.01, F 09.01.1 | 27/02/2023 |
| 2022_6390 | Rejected | Validation rule v1376 | F 31.02, F 02.00 | 07/03/2022 Rejected publishing date 12/10/2022 |
| 2022_6388 | Final Q&A | Interest income from other assets in F 02.00 and F 16.01 | F 02.00, F 16.01 | 27/01/2023 |
| 2022_6371 | Final Q&A | FINREP - Treatment of cash collateral | F 01.01 | 27/01/2023 |
| 2022_6362 | Final Q&A | F 44.01 - validation rule v3985_s | F 44.01 | 27/01/2023 |
| 2022_6353 | Final Q&A | Validation rule v6053_m | F 01.02, F 09.01.1, F 20.05 | 31/03/2023 |
| 2022_6352 | Rejected | Complusory reserves in F 01.01 | F 01.01, F 05.01 | 02/02/2022 Rejected publishing date 07/11/2022 |
| 2022_6350 | Final Q&A | Interest-income on credit impaired financial assets (template F 16) | F 16.01 | 28/04/2023 |
| 2022_6337 | Final Q&A | Adequacy of the validation rule v10684_m - Instruments not at FVPL | F 12.01, F 02.00 | 27/01/2023 |
| 2021_6312 | Rejected | FINREP - Validation rules EBA_v10610 on F18.0 | F 18.00 | 14/12/2021 Rejected publishing date 28/02/2022 |
| 2021_6311 | Rejected | Calculation of NPE ratio and coverage of NPEs with accumulated impairment and collateral following changed definition of gross carrying amount of debt instruments at fair value through other comprehensive income (in continuation: debt instruments at FVOCI) from "carrying amount before adjusting for any loss allowance" to "the amortised cost before adjusting for any loss allowance" | F 18.00, F 13.01 | 14/12/2021 Rejected publishing date 28/02/2022 |
| 2021_6292 | Rejected | Validation rule eba_v10610_m | F 00.01, F 18.00 | 24/11/2021 Rejected publishing date 12/01/2022 |
| 2021_6277 | Rejected | Validation rule v10675_m - Collateral received on Other demand deposits - F18 vs F13 | F 18.00, F 13.01 | 12/11/2021 Rejected publishing date 12/01/2022 |
| 2021_6267 | Final Q&A | Classification of loans collateralized by residential and commercial immovable property | F 13.01, F 18.00, F 23.02, F 23.03 | 31/03/2023 |
| 2021_6265 | Rejected | Validation Rule EGDQ_0480 | F 07.01, F 18.00 | 08/11/2021 Rejected publishing date 12/01/2022 |
| 2021_6264 | Rejected | Validation rule v6011_h | F 20.04 | 05/11/2021 Rejected publishing date 12/01/2022 |
| 2021_6263 | Rejected | Reporting non performing exposures into days past due time bands | F 18.00 | 03/11/2021 Rejected publishing date 12/01/2022 |
| 2021_6219 | Rejected | Credit card debt as Credit for Consumption | 24/09/2021 Rejected publishing date 14/03/2023 | |
| 2021_6050 | Final Q&A | Calculation of past due days | F 07.01, F 18.00 | 04/02/2022 |
| 2021_6043 | Final Q&A | Template F 12.1a | F 12.00 | 04/02/2022 |
| 2021_6036 | Final Q&A | Template F 22.02: Assets involved in the services provided | F 22.02 | 04/02/2022 |
| 2021_5840 | Final Q&A | Inclusion of Held for sale in Other adjustments in template F 12.01 | F 12.01, F 02.00 | 10/09/2021 |
| 2021_5831 | Final Q&A | FINREP template F44.03 Share based payments | F 44.03 | 26/11/2021 |
| 2021_5793 | Final Q&A | Disclosures of Staff expenses Management body in its supervisory function in FINREP Template 44.4 | F 44.04, F 02.00 | 10/09/2021 |
| 2021_5778 | Final Q&A | Interest expenses categories | F 01.01, F 01.02, F 16.01, F 02.00, F 22.01 | 04/02/2022 |
| 2021_5705 | Final Q&A | FINREP V6301_m: for the rows (010;090;670) the {c010} != empty | F 02.00 | 25/06/2021 |
| 2020_5668 | Final Q&A | Prudential consolidation of special funds | 26/11/2021 | |
| 2020_5634 | Final Q&A | v3078_m - Maximum Amount of Guarantee Given | F 09.02, F 18.00 | 30/04/2021 |
| 2020_5632 | Final Q&A | Collateral obtained by taking possession: Classification as Residential or Commercial | F 13.02.1, F 13.03.1, F 13.01 | 30/04/2021 |
| 2020_5613 | Final Q&A | Validation rules between template F 18.01 and F 24.01 | F 18.01, F 24.01 | 10/09/2021 |
| 2020_5577 | Final Q&A | FINREP – F 01.01 and F 18.00. | F 01.01, F 18.00 | 30/04/2021 |
| 2020_5575 | Final Q&A | FINREP Template F 25.01 | F 25.01 | 30/04/2021 |
| 2020_5495 | Final Q&A | FINREP Loan commitments, financial guarantees and other commitments given | F 09.01.1 | 19/03/2021 |
| 2020_5458 | Final Q&A | Annex V reference to ESRB Recommendation on closing real estate data gaps | 19/03/2021 | |
| 2020_5457 | Final Q&A | LtV calculations in FINREP | F 18.02, F 23.03 | 19/03/2021 |
| 2020_5456 | Final Q&A | FINREP Template 25.01 FX results and vintage buckets | F 25.01 | 19/03/2021 |
| 2020_5399 | Final Q&A | FINREP Payment services Template 22.2 | F 22.02, F 22.01 | 19/03/2021 |
| 2020_5301 | Final Q&A | Failed XBRL rule v5713_s: [F 46.00 (r100;110;140, c010;020)] {F 46.00} <= 0 | F 46.00 | 19/03/2021 |
| 2020_5279 | Final Q&A | Validation rule v1251_m FINREP Taxonomy 2.8/2.9 | F 05.01, F 01.01 | 19/03/2021 |
| 2020_5274 | Final Q&A | EBA validation rule v5313_m and v5315_m don`t work in Tax 2.9 | F 18.00, F 20.04 | 19/03/2021 |
| 2020_5263 | Final Q&A | Treatment of derivatives not recognized on-balance under national GAAP | F 01.02 | 19/03/2021 |
| 2020_5239 | Final Q&A | FinRep Table 26: Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures | F 26.00 | 19/03/2021 |
| 2020_5201 | Rejected | Reporting Entry & Exit Criteria | 07/04/2020 Rejected publishing date 28/10/2022 | |
| 2020_5167 | Final Q&A | Credit for consumption | F 05.01 | 04/12/2020 |
| 2020_5159 | Final Q&A | Reporting of the Undrawn limits of credit cards and overdrafts in F09.01.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given. | F 09.01.1, F 09.01 | 04/12/2020 |
| 2019_5066 | Final Q&A | Clarification of F 24.01, row 0310 | F 24.01 | 19/03/2021 |
| 2019_5005 | Final Q&A | EBA validations rules for DPM 2.8 with reference to rule V3975_S. | F 02.00, F 16.01, F 31.02 | 11/09/2020 |
| 2019_4943 | Final Q&A | Failed validation checks due to the implementation of a new separate line item ‘cash contributions to resolution funds and deposit guarantee schemes’ (r385) in template F 02.00 and missing consistent change in template F 20.03 under DPM 2.9 | F 02.00, F 20.03 | 11/09/2020 |
| 2019_4894 | Final Q&A | Classification of collective investment undertakings | F 01.01, F 02.00 | 11/09/2020 |
| 2019_4847 | Final Q&A | FINREP validation rule v5284_m | F 18.00, F 20.04 | 11/09/2020 |
| 2019_4803 | Final Q&A | Validation rules v2.8.1 | F 04.02.2, F 06.01, F 04.02.1, F 04.03.1, F 04.04.1 | 08/05/2020 |
| 2019_4621 | Final Q&A | Reporting of gains/losses other than dividends for investments in subsidiaries, associates and joint ventures (F 02.00). | F 02.00, F 01.01 | 19/06/2020 |
| 2019_4612 | Final Q&A | FINREP F01.03, F02 and F46 checks (V1226_m and V0786_m) | F 01.03, F 02.00, F 46.00 | 08/05/2020 |
| 2019_4611 | Final Q&A | FINREP Validation rule v2822_m | F 05.01 | 17/07/2020 |
| 2019_4591 | Final Q&A | Validationrule v5713_s DPM2.8 FINREP F 46.00 | F 46.00 | 08/05/2020 |
| 2019_4464 | Final Q&A | Validation rule v1088_m | F 01.01 | 07/06/2019 |
| 2018_4434 | Final Q&A | [eba_v1042_m] f16.01 | F 16.01, F 02.00 | 08/05/2020 |
| 2018_4355 | Final Q&A | Validation rule v0853_m - Framework release 2.8 | F 10.00, F 11.01 | 07/06/2019 |
| 2018_4346 | Final Q&A | Is a gradual reduction of the overdraft facility with a current account a forborne measure? | 12/04/2019 | |
| 2018_4336 | Final Q&A | FINREP Locom valued debt instruments: Reporting of "Accumulated negative value adjustments on LOCOM assets - credit risk induced" | F 20.04, F 18.00 | 07/06/2019 |
| 2018_4335 | Final Q&A | Finrep Solo GAAP: The following validation rules v5476_m until v5489_m are missing the column"Accumulated negative value adjustments on LOCOM assets - credit risk induced" | F 18.00, F 04.09, F 04.10 | 07/06/2019 |
| 2018_4282 | Final Q&A | Counterparty classification of the ESM and the ESFS | F 02.00 | 06/09/2019 |
| 2018_4156 | Final Q&A | Profit or loss on de-recognition of investment in subsidiaries, joint ventures and associates | F 02.00 | 19/06/2020 |
| 2018_4015 | Final Q&A | Pre IFRS 9 Finrep - Template F07.00 reporting values as net or gross | 19/06/2020 | |
| 2018_4009 | Final Q&A | Finrep validation rules of F 02.00 and F 16.01 | F 02.00, F 16.01 | 15/03/2019 |
| 2018_3991 | Final Q&A | FINREP Validation rule v5116_m | F 13.01, F 05.01 | 15/03/2019 |
| 2018_3975 | Final Q&A | Is the validation rule for Finrep (DPM 2.7) v5510_m, correct? | F 18.00, F 04.07, F 04.08, F 04.10 | 12/04/2019 |
| 2018_3970 | Final Q&A | Suspect wrong validation rule Finrep (DPM 2.7), F18: v5517_m, v5461_m, v5503_m and v5531. | F 18.00, F 04.07, F 04.08, F 04.10 | 15/03/2019 |
| 2018_3963 | Final Q&A | Validation rule v6063_m in v2.7.0.1 | F 20.04, F 01.01 | 11/01/2019 |
| 2018_3930 | Final Q&A | IFRS 9, validation rules v6012_m, v6013_m and v6014_m | F 18.00, F 19.00 | 19/03/2021 |
| 2018_3912 | Final Q&A | Treatment of off-balance sheet exposures measured at reporting date at fair value trough P&L in templates F 18.00 and F 19.00 | F 18.00, F 19.00, F 09.01.1 | 22/02/2019 |
| 2018_3897 | Final Q&A | Validation rule v2818 | F 04.01, F 04.02.1, F 04.02.2, F 04.03.1, F 04.04.1, F 04.06, F 04.07, F 04.08, F 04.09, F 04.10 | 11/01/2019 |
| 2018_3884 | Final Q&A | FINREP. Validation rule v5468_m | F 18.00, F 04.07, F 04.08, F 04.10 | 09/11/2018 |
| 2018_3876 | Final Q&A | F 04.04.1, v5662_s. | F 04.04.1 | 19/03/2021 |
| 2018_3858 | Final Q&A | Inconsistencies in validation rules v1974_h, v5447_m, v5475_m and v5443_m | F 17.01, F 18.00, F 04.09, F 04.10, F 01.01, F 04.08 | 05/10/2018 |
| 2018_3852 | Final Q&A | Validation rules v5267_m up to v5279_m | F 18.00, F 20.04 | 19/03/2021 |
| 2018_3842 | Final Q&A | DPM2.7.0.1 validation rules v5228_m,v5229_m,v_5231_m,v5235_m across template F18.00a, F04.04.1 | F 18.00, F 04.04.1 | 11/01/2019 |
| 2018_3835 | Final Q&A | IFRS 9, validation rule v6030_m | F 12.01, F 01.01, F 04.03.1, F 04.04.1 | 22/11/2019 |
| 2018_3814 | Final Q&A | Finrep. Validation rule v5443_m and others | F 18.00, F 04.09, F 04.10, F 01.01, F 04.04.1 | 05/10/2018 |
| 2018_3805 | Final Q&A | Template FinRep F01.03 Balance sheet Statement - Equity | F 01.03 | 19/03/2021 |
| 2018_3793 | Final Q&A | Clarification “Other collateralized loans” template F 05.01 | F 05.01, F 13.01 | 11/01/2019 |
| 2018_3792 | Final Q&A | Validation rules on template F 18.00 comparing with F 04.04.1 and F 01.01 | F 18.00, F 04.04.1, F 01.01 | 11/01/2019 |
| 2018_3788 | Final Q&A | Validation rule v3129_m (FINREP template 18 and 19 IFRS 9) | F 18.00, F 19.00 | 05/10/2018 |
| 2018_3787 | Final Q&A | Validation rule v2707_m (FINREP template 18 IFRS 9) | F 18.00 | 05/10/2018 |
| 2018_3770 | Final Q&A | Validation rule v5548_h (FINREP template F 11.01 IFRS 9) | F 11.01, F 01.01 | 27/07/2018 |
| 2018_3747 | Final Q&A | Realization of developers' collaterals and re-classification of developers into performing status | 04/10/2019 | |
| 2018_3723 | Final Q&A | 2.7 - Incorrect rules v0985_m and v0986_m | F 20.04 | 05/10/2018 |
| 2018_3716 | Final Q&A | Reporting of financial asset sales and write-offs in FINREP template F 02.00 | F 02.00, F 01.01 | 14/12/2018 |
| 2018_3692 | Final Q&A | Validation rule v_1044_m (FINREP template 16.3 IFRS9) | F 16.03 | 06/04/2018 |
| 2018_3680 | Final Q&A | Validation rule v5053_m in DPM 2.7.0.1 | F 12.00, F 12.01 | 06/04/2018 |
| 2018_3673 | Final Q&A | Taxonomy 2.7.0.1 Validation Rules on FINREP 12.01 | F 12.01 | 06/04/2018 |
| 2018_3670 | Final Q&A | Discrepancies between annotated table layout and EBA validation rules (e.g. v5351_m) | F 20.04, F 06.01, F 05.01 | 05/10/2018 |
| 2017_3624 | Final Q&A | Reporting of impact of adoption of IFRS 9 in F 12.01 | F 12.01, F 12.00 | 20/04/2018 |
| 2017_3618 | Final Q&A | IFRS 9, validation rule v1386_m | F 43.00, F 20.05, F 12.00, F 12.01 | 09/11/2018 |
| 2017_3601 | Final Q&A | Reporting of the interest income and interest expense from hedging derivatives | F 02.00 | 04/10/2019 |
| 2017_3600 | Final Q&A | EBA validation rule v2708_m for DPM 2.6 and 2.7 | F 09.02, F 18.00, F 19.00 | 25/06/2021 |
| 2017_3596 | Final Q&A | Template 17 for a financial conglomerate , that elects that none of its entities operating in the insurance sector apply IFRS 9 for financial years beginning before 2021. | F 17.01, F 17.03, F 17.02 | 27/07/2018 |
| 2017_3594 | Final Q&A | Low Credit Risk Template 4.4.1 and 4.3.1 | F 04.04.1, F 04.03.1 | 07/06/2019 |
| 2017_3591 | Final Q&A | IFRS 9, validation rule v2776_m | F 18.00, F 04.04.1, F 01.01 | 11/01/2019 |
| 2017_3578 | Final Q&A | Template F 16.04 line row 070 – relevance for nGAAP | F 16.04, F 02.00 | 04/10/2019 |
| 2017_3574 | Final Q&A | Reporting of fees and levies in FINREP template F 02 | F 02.00 | 07/06/2019 |
| 2017_3553 | Final Q&A | Reporting the gross carrying amount of the credit-impaired financial assets measured at amortised cost (other than purchased or originated credit-impaired financial assets), in the context of the new FINREP framework, as provided for in the Regulation (EU) 2017/1443 | F 04.04.1 | 11/10/2019 |
| 2017_3530 | Final Q&A | Cash collateral posted in the Asset Encumbrance return F32.01 | 13/12/2019 | |
| 2017_3527 | Final Q&A | Validation Rules v5014_m and v5015_m for FinRep nGAAP (v2.6) | F 04.06, F 18.00, F 04.01, F 06.01 | 09/11/2018 |
| 2017_3504 | Final Q&A | Reporting of transfer between capital surplus (share premium) and retained earnings in FINREP F 46 template. | F 46.00 | 04/10/2019 |
| 2017_3486 | Final Q&A | FINREP Template F20.04 (r210,r230) | F 20.04, F 05.01 | 04/10/2019 |
| 2017_3478 | Rejected | Reporting of revocable off-balance sheet commitments in FINREP IFRS9 template F 9.1.1 | F 09.01.1 | 17/08/2017 Rejected publishing date 11/02/2022 |
| 2017_3477 | Final Q&A | Reporting of securitisation instruments in FINREP templates F 04.01 – F 04.04 | F 04.01 | 04/10/2019 |
| 2017_3476 | Final Q&A | Definition of "hybrid contracts" in FINREP template F 08.01 | F 08.01 | 04/10/2019 |
| 2017_3474 | Rejected | FINREP F 12.1 Movements in allowances and provisions for credit losses | F 12.01 | 15/08/2017 Rejected publishing date 11/02/2022 |
| 2017_3463 | Final Q&A | Promise to pay and financial difficulties | F 19.00 | 04/10/2019 |
| 2017_3431 | Final Q&A | Disclosure of the difference between the fair value of a loan portfolio acquired/originated by a Bank and its contractual value | F 12.00, F 20.04, F 18.00, F 19.00 | 04/10/2019 |
| 2017_3410 | Final Q&A | Reporting of assets credit-impaired at purchase within template F 04.03.1 and F 04.04.1 | F 04.03.1, F 04.04.1 | 04/10/2019 |
| 2017_3390 | Final Q&A | Precisions on the Entity Code on COREP Solva Group (C06.02) and FINREP F40.01 | F 40.01 | 04/10/2019 |
| 2017_3379 | Final Q&A | Validations between F 13.01 and F 05.00 | F 13.01 | 17/11/2017 |
| 2017_3377 | Final Q&A | EBA validations rules for 2.5 with reference v2708_m and v3091_ m | F 18.00, F 19.00 | 17/11/2017 |
| 2017_3374 | Final Q&A | Reserves of Equity Accounted Entities | F 01.03, F 17.03 | 04/10/2019 |
| 2017_3369 | Final Q&A | FINREP IFRS 9, F 16.01 - Interest income and expenses by instrument and counterparty sector | F 16.01 | 17/11/2017 |
| 2017_3334 | Final Q&A | Definition of the elements to be included in each type of Assets | F 22.02 | 05/03/2021 |
| 2017_3318 | Final Q&A | Gross carrying amount of financial instruments measured at FV through other comprehensive income | F 04.03.1 | 30/04/2021 |
| 2017_3301 | Final Q&A | “Past due” columns: How to count number of days for “1 year” and “5 years” past due? | F 18.00 | 04/10/2019 |
| 2017_3298 | Final Q&A | FINREP Templates F 30.01 and F 30.02, validation v1019_m | F 30.01, F 30.02 | 28/07/2017 |
| 2017_3291 | Final Q&A | FINREP (IAS 39), Validation rules v5014_m | F 18.00, F 04.01 | 04/08/2017 |
| 2017_3257 | Final Q&A | FINREP, F 08.01: Breakdown of financial liabilities, amount contractually required to pay at maturity | F 08.01 | 28/07/2017 |
| 2017_3252 | Final Q&A | EBA validations APPEAR to be relevant to IFRS and GAAP though they only include a GAAP template (F 04.06) | F 04.06, F 04.01, F 01.01 | 04/08/2017 |
| 2017_3201 | Final Q&A | Definition of low default portfolios for 2017 supervisory benchmarking exercise: Missing Portfolio ID for exposures assigned to both the exposure class ‘institutions’ and to the sector of counterparty ‘general governments’ | 24/03/2017 | |
| 2017_3182 | Final Q&A | Validation rule v3950_s for nGAAP | F 16.01 | 04/08/2017 |
| 2017_3158 | Final Q&A | Validation rule v1384_m | F 46.00, F 03.00 | 07/04/2017 |
| 2017_3146 | Final Q&A | FINREP Taxonomy 2.7 Treatment of ECLs on FVOCI Assets | F 04.03.1, F 01.01, F 12.01 | 30/04/2021 |
| 2017_3144 | Final Q&A | Hedging derivatives | F 20.04, F 20.06, F 10.00 | 07/04/2017 |
| 2017_3101 | Final Q&A | Repurchase Agreements in template F 08.01 versus assets encumbered in template F 15.00 – EBA validation v0912_m | F 08.01, F 15.00 | 07/04/2017 |
| 2017_3098 | Final Q&A | FinRep validation rules v3079_m and v3080_m | F 18.00 | 07/04/2017 |
| 2017_3092 | Final Q&A | Own Credit Spread | F 01.03, F 03.00 | 07/04/2017 |
| 2017_3082 | Final Q&A | Partial and Total-Write-Offs in FINREP IFRS 9 templates F 04.03.1 and F 04.03.2 | F 04.03.1 | 04/08/2017 |
| 2016_3032 | Final Q&A | Template F 31.00 Related parties column 010 and column 020. | 04/10/2019 | |
| 2016_3013 | Final Q&A | v2819_m - Cross-check between FINREP and Asset Encumbrance | F 04.01, F 04.02.1, F 04.02.2, F 04.03.1, F 04.04.1, F 04.06, F 04.07, F 04.08, F 04.09, F 04.10 | 07/04/2017 |
| 2016_2970 | Final Q&A | F 05.00, row 010, column 030 - On demand [call] and short notice [current account] for Central Banks | 28/07/2017 | |
| 2016_2963 | Final Q&A | Reconciliation of FINREP and COREP with regard to goodwill | F 01.01 | 04/08/2017 |
| 2016_2962 | Final Q&A | Reporting of Treasury bills (henceforth T-bills) in template F 01.01 | F 01.01 | 03/02/2017 |
| 2016_2928 | Final Q&A | Inconsistency between a template and instructions regarding F 09.01 | F 09.01 | 03/02/2017 |
| 2016_2926 | Final Q&A | Transferred financial assets Template 15 | F 15.00 | 04/10/2019 |
| 2016_2911 | Final Q&A | Allocating Revaluation Reserves in F 46.00 / Difference Total Comprehensive Income in F 46.00 and F 03.00 | F 46.00, F 03.00 | 03/02/2017 |
| 2016_2899 | Final Q&A | FINREP Taxonomy 2.5 Templates 04.04/18.00.b Validations | F 18.00, F 04.10 | 03/02/2017 |
| 2016_2887 | Final Q&A | Reporting of collective allowances for incurred but not reported losses on non-performing exposures in FINREP F 18.00 and F 19.00 templates | F 18.00, F 19.00 | 03/02/2017 |
| 2016_2850 | Final Q&A | FINREP validation rules | F 10.00, F 01.01, F 01.02 | 03/02/2017 |
| 2016_2842 | Final Q&A | Realisation of collateral and unlikeness to pay | 03/02/2017 | |
| 2016_2835 | Final Q&A | Validation rule 1740_m | F 20.06, F 08.01, F 20.04 | 07/04/2017 |
| 2016_2826 | Final Q&A | Forbearance ITS | 07/04/2017 | |
| 2016_2820 | Final Q&A | FINREP -contents of template F40.01 Group Structure | F 40.01 | 04/10/2019 |
| 2016_2793 | Final Q&A | Counterparty breakdown by sector – definition of other financial corporations and non financial corporations | 04/10/2019 | |
| 2016_2789 | Final Q&A | Counterparty Zuordnung Abwicklungsanstalten | 04/10/2019 | |
| 2016_2754 | Final Q&A | Definition of mortgage loan and its collateral in FINREP template 13 (F13.01) | F 13.01, F 05.01 | 04/10/2019 |
| 2016_2732 | Final Q&A | Validation rules v2817_m & v2823_m between the Finrep conso & AE-CON conso reportings | F 01.01, F 00.01, F 04.01 | 07/04/2017 |
| 2016_2710 | Rejected | Hedging derivatives in country splits of FINREP | 17/04/2016 Rejected publishing date 20/01/2022 | |
| 2016_2678 | Final Q&A | FINREP table 1.1 vs 20.4 – “cash and cash balances at central bank” and “other demand deposits” | F 01.01, F 20.04, F 18.00 | 04/10/2019 |
| 2016_2670 | Final Q&A | FINREP Group Structure Template 40.02 | F 40.02, F 40.01 | 04/10/2019 |
| 2016_2573 | Final Q&A | Two validation rules on "Treasury shares" no more available considering the cancellation of another validation rule on the same matter | F 01.03, F 17.03, F 46.00 | 13/12/2019 |
| 2015_2546 | Final Q&A | Trades receivables towards Central Banks | F 05.01 | 04/10/2019 |
| 2015_2492 | Final Q&A | Allocating transfer from Share Premiun to Other components of equity. | F 46.00 | 04/10/2019 |
| 2015_2474 | Final Q&A | Forbearance – past term interest only mortgages | 04/10/2019 | |
| 2015_2450 | Final Q&A | FINREP – Forborne Exposures | F 19.00 | 04/10/2019 |
| 2015_2429 | Final Q&A | Exit criteria from non-performing forborne category | 04/10/2019 | |
| 2015_2415 | Final Q&A | Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures? | F 18.00, F 19.00 | 29/07/2016 |
| 2015_2378 | Final Q&A | Exit Criteria NPE | 04/10/2019 | |
| 2015_2368 | Final Q&A | FINREP: COUNTERPARTY BREAKDOWN: HOUSEHOLDS | 12/07/2019 | |
| 2015_2284 | Final Q&A | FinRep Table 2: Interest income & Expense: Derivatives – Hedge accounting, interest rate risk | F 02.00 | 04/10/2019 |
| 2015_2231 | Final Q&A | Defining a concession | 04/10/2019 | |
| 2015_2218 | Final Q&A | FINREP, F 31.02 vs F 02.00 – dividend income from joint ventures and associates | F 31.02, F 02.00, F 01.01 | 04/08/2017 |
| 2015_2215 | Final Q&A | Consistency between validation rule V3933 and paragraph IAS39 - 89A | F 11.01 | 13/12/2019 |
| 2015_2202 | Final Q&A | Treatment of securities received in reverse repo and sold (short position) in F32.04 and F08.01 | F 08.01, F 05.01, F 13.01 | 10/09/2021 |
| 2015_2201 | Rejected | Scope of application of FINREP | 05/08/2015 Rejected publishing date 11/02/2022 | |
| 2015_2192 | Final Q&A | Information on performing and non-performing exposures | F 18.00 | 09/09/2016 |
| 2015_2170 | Final Q&A | FINREP - Contents of template F 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount" should be higher than 0 | F 40.01, F 40.02 | 13/12/2019 |
| 2015_2146 | Final Q&A | FINREP – Non-performing probation period start date on forborne exposures | 13/12/2019 | |
| 2015_2145 | Final Q&A | FINREP – Non-performing exposures during performing probation period | F 18.00, F 19.00 | 15/04/2016 |
| 2015_2143 | Final Q&A | FINREP Template F 16.07 - Accumulated Impairment | F 16.07 | 13/12/2019 |
| 2015_2141 | Final Q&A | FINREP Template F 40.01 | F 40.01 | 13/12/2019 |
| 2015_2140 | Final Q&A | FINREP Templates F 01.02 and F 43.00 | F 01.02, F 43.00 | 13/12/2019 |
| 2015_2137 | Final Q&A | Reporting of past due exposures | F 18.00 | 04/10/2019 |
| 2015_2056 | Final Q&A | FINREP Template 19 - column 050 - of which: Performing forborne exposures under probation | F 19.00 | 13/12/2019 |
| 2015_2034 | Final Q&A | FINREP – Reporting of accumulated changes in fair value due to credit risk and FINREP sign convention | F 12.00, F 02.00, F 43.00 | 26/06/2015 |
| 2015_1940 | Final Q&A | FINREP – reporting of negative interest | F 02.00, F 16.01 | 22/05/2015 |
| 2015_1880 | Final Q&A | Reporting on "collateral received" and "financial guarantees received" in columns 170 and 180 of template F 19.00 | F 19.00 | 13/12/2019 |
| 2015_1879 | Final Q&A | Definition of "Refinancing" for the purpose of reporting in columns 040, 080 and 160 of template F 19.00 | F 19.00 | 13/12/2019 |
| 2015_1878 | Final Q&A | Clarification of EBA answer published for Q&A 2014_1000 | F 02.00 | 27/03/2015 |
| 2015_1844 | Final Q&A | F 12.00 - changes of counterparty sector | F 12.00, F 12.01 | 13/12/2019 |
| 2015_1842 | Final Q&A | FORBERANCE CLASSIFICATION | 19/03/2021 | |
| 2015_1841 | Final Q&A | FORBORNE PERFORMING/CLASSIFICAZIONE CLIENTE - FORBORNE PERFORMING / CLIENT CLASSIFICATION | 13/12/2019 | |
| 2015_1839 | Final Q&A | Treatment of ‘short-term’ exposures - Trattamento delle esposizioni a “breve termine" | 13/12/2019 | |
| 2015_1838 | Final Q&A | Forbearance of Non-performing Exposures | 13/12/2019 | |
| 2015_1804 | Final Q&A | Reporting of overdue factoring contracts | F 07.01 | 13/12/2019 |
| 2015_1758 | Final Q&A | FINREP Counterparty Breakdown (ESA 2010) | F 04.01, F 04.06, F 04.07, F 04.08, F 04.09, F 04.10, F 08.01, F 09.01, F 09.02, F 10.00, F 11.01, F 11.02, F 12.00, F 13.01, F 16.01, F 18.00, F 19.00, F 20.04, F 20.06 | 15/04/2016 |
| 2015_1749 | Final Q&A | Validation rules v1026_m to v1029_m and v1372_m to v1376_m. | F 31.02, F 02.00, F 31.01 | 13/12/2019 |
| 2015_1717 | Final Q&A | Exit from forbearance classification in non-performing status if forbearance measures failed. | 05/02/2016 | |
| 2015_1710 | Final Q&A | Country breakdown | 29/01/2016 | |
| 2014_1677 | Rejected | FINREP, template F 20.04 | F 20.04, F 20.06 | 12/12/2014 Rejected publishing date 11/02/2022 |
| 2014_1667 | Final Q&A | Reporting of cash collaterals included in repurchase agreements in F 08.01 | F 08.01, F 15.00 | 07/04/2017 |
| 2014_1666 | Final Q&A | Inconsistencies in FINREP validation rules F01.01 versus F04.03 | F 01.01, F 04.01 | 13/12/2019 |
| 2014_1665 | Final Q&A | Inconsistencies in FINREP validation rules for Allowances and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments (F31.01) | F 31.01 | 26/06/2015 |
| 2014_1661 | Final Q&A | FINREP template 9.2 | F 09.02 | 13/12/2019 |
| 2014_1621 | Rejected | FINREP | 17/11/2014 Rejected publishing date 11/02/2022 | |
| 2014_1569 | Final Q&A | AE: F3201, F3202, F3203 - Discrepancy between taxonomy and ITS | 04/06/2021 | |
| 2014_1539 | Final Q&A | Validation v1740_m | F 08.01, F 20.06 | 09/09/2016 |
| 2014_1537 | Final Q&A | Reporting the insurance products under the item 150 of the template F 22.02 - Assets involved in the services provided | F 22.02 | 25/06/2021 |
| 2014_1536 | Final Q&A | Reporting the unit – linked insurance products (insurance products with investment component) under the items related to the customer resources distributed but not managed in the template F 22.02 - Assets involved in the services provided | F 22.02 | 05/03/2021 |
| 2014_1535 | Final Q&A | Reporting the customer resources distributed but not managed under the item 130 of the template F 22.02 - Assets involved in the services provided | F 22.02 | 05/03/2021 |
| 2014_1533 | Final Q&A | Reporting the central administrative services for collective investment under the item 100 of the template F 22.02 - Assets involved in the services provided | F 22.02 | 05/03/2021 |
| 2014_1529 | Final Q&A | Validation rule v1384_m | F 46.00, F 03.00 | 13/03/2015 |
| 2014_1528 | Final Q&A | Definition of "location" | F 20.01, F 20.03 | 05/03/2021 |
| 2014_1523 | Final Q&A | Validation rule v0786_m | F 01.03, F 02.00, F 01.02 | 22/09/2017 |
| 2014_1507 | Final Q&A | Classification of credit unions | 02/10/2015 | |
| 2014_1504 | Final Q&A | Application of requirements on a consolidated basis to a stand-alone bank in a Member State owned by a financial holding institution in another Member State and by a third-country bank: submission of FINREP on a consolidated basis. | 05/03/2021 | |
| 2014_1493 | Final Q&A | Financial Difficulties | 28/11/2014 | |
| 2014_1441 | Final Q&A | Reporting the income or expense resulting from the recalculation of the carrying amount of the financial asset or financial liability as prescribed by IFRS 9.B5.4.6. | F 02.00, F 04.03.1, F 04.04.1 | 04/02/2022 |
| 2014_1412 | Final Q&A | Refinancing | 05/03/2021 | |
| 2014_1411 | Final Q&A | Embedded forbearance clauses | 05/03/2021 | |
| 2014_1378 | Final Q&A | Missing Entity code | F 40.01 | 10/06/2016 |
| 2014_1331 | Final Q&A | F 07.00: Validation Rules v0817_m, v0818_m, v0822_m, v0823_m, v0824_m | F 07.01 | 14/10/2016 |
| 2014_1309 | Final Q&A | Definition of "Other collateralized loans" in relation to validation rules between F 05.00 (r100) and F 13.01 (c030, c040) | F 13.01 | 29/01/2016 |
| 2014_1237 | Final Q&A | FINREP: Definition of „Non-Financial Corporations” in Template 6 – Breakdown of loans and advances to non-financial corporations by NACE code | 29/01/2016 | |
| 2014_1222 | Final Q&A | FINREP template F 40.01 – Group Structure Listing - Entity by Entity | F 40.01 | 25/11/2016 |
| 2014_1219 | Final Q&A | Template F 22.01: Fee and commission income and expenses by activity | F 22.01 | 14/10/2016 |
| 2014_1204 | Final Q&A | Is validation rule v3897_s correct and shall be strictly adhered to? | F 01.01, F 17.01, F 20.01, F 01.02, F 17.03, F 20.02 | 14/10/2016 |
| 2014_1203 | Final Q&A | Template F 16.01 - Interest income and expenses by instrument and counterparty sector | F 16.01, F 02.00 | 11/01/2019 |
| 2014_1169 | Final Q&A | Template F 16.01 - Interest income and expenses by instrument and counterparty sector | F 16.01, F 02.00 | 11/01/2019 |
| 2014_1165 | Final Q&A | Reference period for items reported on a cumulative basis | F 14.00 | 07/04/2017 |
| 2014_1152 | Final Q&A | Template F 40.1 c095 | F 40.01, F 08.01 | 05/02/2016 |
| 2014_1141 | Final Q&A | Validations between F 13.01 and F 05 | F 13.01 | 29/01/2016 |
| 2014_1130 | Final Q&A | FINREP F 40.2 | F 40.02, F 40.01 | 05/02/2016 |
| 2014_1129 | Final Q&A | F 09.02 & F 13.01: Maximum amount of the guarantee that can be considered | F 09.02, F 13.01 | 14/10/2016 |
| 2014_1128 | Final Q&A | FINREP reporting requirements | 25/11/2016 | |
| 2014_1123 | Final Q&A | F 46.00 - changes in equity - other equity and total comprehensive income | F 46.00, F 03.00, F 01.03 | 05/02/2016 |
| 2014_1122 | Final Q&A | Annex V - FINREP - Table 31.1 Related parties | F 31.01 | 05/02/2016 |
| 2014_1113 | Final Q&A | Non Performing Loans at group levels. | 09/09/2016 | |
| 2014_1109 | Final Q&A | Content of “accumulated changes in fair value due to credit risk” in template F 16.05 | F 16.05, F 04.01, F 08.01 | 03/10/2014 |
| 2014_1108 | Final Q&A | Loans collateralized by immovable property in F 05.00 and F 13.01 | F 13.01 | 29/07/2016 |
| 2014_1106 | Final Q&A | Non-performing exposures - Cash balances at central banks, Non-current assets held for sale | F 18.00, F 19.00 | 14/11/2014 |
| 2014_1094 | Final Q&A | FINREP Template 13.2 and 13.3 | 25/11/2016 | |
| 2014_1065 | Final Q&A | FINREP - F 09.02 Loan commitments, financial guarantees and other commitments received | F 09.02 | 14/10/2016 |
| 2014_1057 | Final Q&A | Confusion between instruction and validation for Other Demand Deposits Assets in F 01.01 | F 01.01, F 05.01 | 11/09/2020 |
| 2014_1055 | Final Q&A | Off-Balance Sheet Exposures in Templates 18 and 19 with respect to Q&A 2013_214 | F 18.00, F 19.00, F 09.02 | 25/06/2021 |
| 2014_1032 | Final Q&A | Transferred financial assets, Template 15, validation rules for column 10 | F 15.00, F 01.01 | 02/10/2015 |
| 2014_1031 | Final Q&A | Forborne exposures, Template 19, column 110 | F 19.00 | 08/05/2015 |
| 2014_1027 | Final Q&A | Template 43 Provisions, columns 040 and 060 | F 43.00 | 02/10/2015 |
| 2014_1018 | Final Q&A | Start of Probation Period | 16/01/2015 | |
| 2014_1017 | Final Q&A | Exit Criteria NPE | 02/10/2015 | |
| 2014_1016 | Final Q&A | Tracking of Past-due amounts | 16/01/2015 | |
| 2014_1015 | Final Q&A | Performing FBE | 02/10/2015 | |
| 2014_1014 | Final Q&A | Entry criteria NPE for forborne exposures under probation | 29/07/2016 | |
| 2014_1007 | Final Q&A | International organisations regarding z-axis "Country of residence of the counterparty" | F 20.04, F 20.05, F 20.06 | 16/01/2015 |
| 2014_1006 | Final Q&A | F18 & F19 Commercial Real Estate | F 18.00, F 19.00, F 20.04 | 29/05/2015 |
| 2014_1004 | Final Q&A | Templates 17.1, 17.2 and 17.3 - Reconciliation between Accounting and CRR scope of consolidation | F 17.01, F 17.02, F 17.03 | 16/01/2015 |
| 2014_1002 | Final Q&A | Statement of Profit or Loss | F 02.00, F 45.03 | 08/05/2015 |
| 2014_1001 | Final Q&A | Statement of Profit or Loss | F 02.00 | 29/05/2015 |
| 2014_1000 | Final Q&A | Statement of profit or loss | 27/02/2015 | |
| 2014_999 | Final Q&A | Related party balances | F 31.01, F 31.02 | 31/07/2015 |
| 2014_992 | Final Q&A | FINREP Table 31 - Related parties - derecognition of non-financial assets | F 31.02, F 31.01, F 01.01, F 02.00 | 16/01/2015 |
| 2014_988 | Final Q&A | FINREP Templates 8.1 and 8.2 | F 08.01, F 08.02 | 16/01/2015 |
| 2014_975 | Final Q&A | Reporting of Additions (c010) and Reversals (c020) in Table 16.7 | F 16.07, F 02.00 | 31/07/2015 |
| 2014_948 | Final Q&A | Annexe XV and Template F 03.00: data point in r030-c010 doesn't sum up the data point in r090-c010. | F 03.00 | 15/04/2016 |
| 2014_947 | Final Q&A | Annex XV - Validation formulae and FINREP F 02.00 | F 02.00 | 26/09/2014 |
| 2014_944 | Final Q&A | Table 11.1 - notional amount of derivatives used in two hedge relationshops (fair value and cash flow hedges) | F 11.01 | 13/03/2015 |
| 2014_939 | Final Q&A | Additional Reporting templates for FINREP (large exposures) | 16/01/2015 | |
| 2014_926 | Final Q&A | Inconsistency between the definition of "accumulated impairment" in paragraphs 46 and 161 | 31/10/2014 | |
| 2014_925 | Final Q&A | FINREP template F 18.00 Information on performing and non-performing exposures – applicable approaches | F 18.00 | 13/12/2019 |
| 2014_924 | Final Q&A | Annex XV - Validation formulae and FINREP F 05.00 | F 05.01 | 26/09/2014 |
| 2014_916 | Archived | F 13.01 | F 13.01 | 06/03/2014 |
| 2014_915 | Final Q&A | F 31.01 | F 31.01, F 43.00, F 08.01 | 03/10/2014 |
| 2014_890 | Final Q&A | Validations FINREP | F 01.03, F 46.00 | 22/08/2014 |
| 2014_888 | Final Q&A | Residence of the counterparty - short positions | F 20.06 | 19/12/2014 |
| 2014_886 | Final Q&A | Exit criteria for performing exposure under probation that has been reclassifiied to non-performing because it has been re-forborne or is more than 30 days past-due | F 18.00, F 19.00 | 03/10/2014 |
| 2014_878 | Final Q&A | Scope for probation period | F 19.00 | 27/03/2015 |
| 2014_864 | Final Q&A | FINREP Template F20.4 (r210,r230) | F 20.04 | 22/08/2014 |
| 2014_834 | Final Q&A | Audit of the FINREP figures | 22/08/2014 | |
| 2014_789 | Final Q&A | Wrong member in the taxonomy categorization for ‘Type of risk’ dimension in column 040 of template F 13.01 | F 13.01 | 22/08/2014 |
| 2014_736 | Final Q&A | Classification of forborne exposure to non-performing | F 19.00 | 22/08/2014 |
| 2014_735 | Final Q&A | Forbearance - Exit criteria | 30/04/2014 | |
| 2014_709 | Final Q&A | Validations | F 46.00, F 01.03, F 02.00 | 23/05/2014 |
| 2013_685 | Final Q&A | Allocation of loans and advances secured by more than one type of collateral in F 05.00 Breakdown of loans and advances by product | F 13.01 | 27/06/2014 |
| 2013_684 | Final Q&A | FINREP Table F 13.03 Collateral obtained by taking possession (tangible assets) accumulated | F 01.01 | 30/04/2014 |
| 2013_663 | Final Q&A | Validation Rules | F 46.00, F 01.03 | 22/08/2014 |
| 2013_654 | Final Q&A | Forbearance - Arrangement to Pay and Promise to Pay | F 19.00 | 03/10/2014 |
| 2013_643 | Final Q&A | Definition of Accumulated Writte-Offs to be reported in column 110 of Table 7 | 22/08/2014 | |
| 2013_636 | Final Q&A | Reconciliation between accounting and CRR scope of consolidation when no accounting scope exists | 30/04/2014 | |
| 2013_634 | Final Q&A | Table F 02.00 and Table F 43.00 - cross validation of Provisions charge | F 02.00, F 43.00, F 01.02 | 30/04/2014 |
| 2013_619 | Final Q&A | FINREP Reporting - Cumulative from ARD or period-on-period | 30/04/2014 | |
| 2013_618 | Final Q&A | Assessment criteria of the conditions of forbone exposures that are performing | 22/08/2014 | |
| 2013_609 | Final Q&A | Validation Rule | F 02.00, F 16.07 | 30/04/2014 |
| 2013_608 | Final Q&A | Cash and cash balances at central banks’ | 30/04/2014 | |
| 2013_607 | Final Q&A | Template 5 - Missing Validation Rule | F 01.01 | 27/06/2014 |
| 2013_606 | Final Q&A | Validation Rule | 29/08/2014 | |
| 2013_605 | Final Q&A | Validation Rule | 29/08/2014 | |
| 2013_604 | Final Q&A | Validation Rule | 29/08/2014 | |
| 2013_603 | Final Q&A | Table 7 Validation | 30/04/2014 | |
| 2013_602 | Final Q&A | Validation Rule | 29/08/2014 | |
| 2013_600 | Final Q&A | Validation Rule | F 20.04 | 30/04/2014 |
| 2013_595 | Final Q&A | Table 14 - Fair Value Hierarchy | F 14.00, F 01.03 | 25/04/2014 |
| 2013_574 | Final Q&A | Supervisory Reporting (FINREP templates), 40.1 Group structure: “entity-by-entity” | F 40.01, F 40.02 | 27/06/2014 |
| 2013_562 | Final Q&A | Identifying the forborne exposures | F 18.00, F 19.00 | 04/04/2014 |
| 2013_560 | Final Q&A | Clarification on cleared OTC derivatives | 30/04/2014 | |
| 2013_559 | Archived | FINREP, NACE codes | 25/11/2013 | |
| 2013_549 | Final Q&A | Change in Fair Value | F 14.00 | 04/04/2014 |
| 2013_547 | Final Q&A | Subordinated Debt holdings | 21/03/2014 | |
| 2013_517 | Final Q&A | Accumulated Changes in Fair Value due to Credit Risk | F 04.01 | 21/03/2014 |
| 2013_513 | Final Q&A | Application of definition of forborne items, described in the EBA final draft ITS on supervisory reporting on forbearance and non-performing expoures under article 99(4) of Regulation (EU) No 575/2013 | F 19.00 | 21/03/2014 |
| 2013_512 | Final Q&A | Validations | F 13.01, F 46.00, F 02.00, F 20.03, F 01.03 | 21/03/2014 |
| 2013_504 | Final Q&A | Description definitions | 21/03/2014 | |
| 2013_442 | Final Q&A | Contradiction between CRR and Draft ITS on Supervisory Reporting of Off-balance items | 21/03/2014 | |
| 2013_433 | Final Q&A | Scope of application of FINREP | 17/10/2014 | |
| 2013_345 | Final Q&A | Allocating the FX differences as a result of subsidiaries' consolidation | F 46.00, F 01.03 | 07/03/2014 |
| 2013_344 | Final Q&A | Reporting of "instrument-by-instrument" | F 40.02 | 14/03/2014 |
| 2013_341 | Final Q&A | FinRep table 5 row 010 column 030 - On demand [call] and short notice [current account] | F 01.01 | 14/03/2014 |
| 2013_340 | Final Q&A | Reporting of investments in subsidiaries that are not included in the prudential scope consolidation. | F 01.01 | 04/04/2014 |
| 2013_339 | Final Q&A | Link between table 1.1 and tables 4.1 to 4.4 | F 01.01 | 07/03/2014 |
| 2013_338 | Final Q&A | Financial guarantees received reported in table 9.2 and table 13.1 | F 09.02, F 13.01 | 14/03/2014 |
| 2013_336 | Final Q&A | Security code if no ISIN code available | F 40.02 | 07/03/2014 |
| 2013_334 | Final Q&A | Reporting of entity level | F 40.01 | 07/03/2014 |
| 2013_333 | Final Q&A | Missing LEI code | F 40.01 | 07/03/2014 |
| 2013_331 | Final Q&A | Where to report Retail card operations, card fees and acquiring fees | F 22.01 | 07/03/2014 |
| 2013_330 | Final Q&A | Interpretation of domestic | F 20.01, F 20.03 | 07/03/2014 |
| 2013_329 | Final Q&A | Reconciliation of assets and liabilities in reinsurance and insurance contracts | F 17.01, F 17.03 | 07/03/2014 |
| 2013_328 | Final Q&A | Short positions | F 16.01 | 14/03/2014 |
| 2013_326 | Final Q&A | Movements in allowances | F 12.00 | 21/03/2014 |
| 2013_325 | Final Q&A | Counterparty breakdown | F 04.01 | 21/03/2014 |
| 2013_321 | Final Q&A | Changes in fair value due to credit risk | F 04.01 | 21/03/2014 |
| 2013_320 | Final Q&A | F 15 Amounts derecognised for capital purposes | F 15.00 | 07/03/2014 |
| 2013_316 | Final Q&A | Reporting of notional amount for the derivatives hedging different risks (table 11.1 FINREP) | F 11.01 | 07/03/2014 |
| 2013_313 | Final Q&A | Definition of Custody assets 'entrusted to other entities' (Table 22.2) | F 22.02 | 07/03/2014 |
| 2013_312 | Final Q&A | Reporting of Off Balance Sheet Activities (Table 22.2) | F 22.02 | 07/03/2014 |
| 2013_311 | Final Q&A | Reporting currency - Table 40.1 | F 40.01 | 07/03/2014 |
| 2013_236 | Final Q&A | FINREP F13.1 row 010 Loans and advances col. 050 Financial guarantees received | F 13.01, F 09.02 | 14/02/2014 |
| 2013_235 | Final Q&A | FINREP - Contents of templates 7 and 5 - Row "On demand [call] and short notice [current account]" | F 01.01 | 14/02/2014 |
| 2013_219 | Final Q&A | FINREP F45.2 | F 45.02, F 02.00 | 14/02/2014 |
| 2013_216 | Final Q&A | Annex III F20.4 row 210 Of which: Commercial immovable property | F 20.04 | 14/02/2014 |
| 2013_214 | Final Q&A | Financial guarantees received and other commitments received (F 09.02) | F 09.02, F 13.01, F 09.01 | 14/02/2014 |
| 2013_203 | Final Q&A | IFRS references of column 110 “Accumulated write-offs” of F 07.00 template | 14/03/2014 | |
| 2013_202 | Final Q&A | Removal from the balance sheet of loans considered uncollectible (write-off in the context of the financial reporting form F 07.00) | F 15.00 | 14/03/2014 |
| 2013_201 | Final Q&A | Allocation of the collective impairment allowances | 14/03/2014 | |
| 2013_200 | Final Q&A | Financial assets impairment | 21/03/2014 | |
| 2013_199 | Final Q&A | Financial assets impairment | 21/03/2014 | |
| 2013_198 | Final Q&A | Financial assets impairment | 07/03/2014 | |
| 2013_197 | Final Q&A | Level of application of the new FINREP framework | 20/12/2013 | |
| 2013_196 | Final Q&A | Scope of application of the new FINREP framework | 10/10/2014 | |
| 2013_194 | Final Q&A | FINREP: F07.00 reporting of past due assets | 14/02/2014 | |
| 2013_184 | Final Q&A | FINREP: Counterparty breakdown - hospitals, schools, social secretaries | 14/02/2014 | |
| 2013_180 | Final Q&A | FINREP: F1.1. row 040 "other demand deposits" | F 01.01 | 14/02/2014 |
| 2013_178 | Final Q&A | FINREP: Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | F 02.00 | 14/02/2014 |
| 2013_165 | Final Q&A | FINREP validation rules - references to missing rows | F 01.01 | 14/02/2014 |
| 2013_161 | Final Q&A | FINREP Template F 06.00 - reporting by country | 14/02/2014 | |
| 2013_158 | Final Q&A | FINREP: Calculation of accumulated changes in fair values- first application | 14/02/2014 | |
| 2013_153 | Final Q&A | FINREP - Company only IFRS reporting | 14/02/2014 | |
| 2013_147 | Final Q&A | FINREP Reporting for firms with Accounting Reference Date other than 31 December | 14/02/2014 | |
| 2013_140 | Final Q&A | FINREP: F8.1 Breakdown of financial liabilities by product and by counterparty sector | F 08.01 | 21/03/2014 |
| 2013_139 | Final Q&A | FINREP: Counterparty classification of European institutions | 14/02/2014 | |
| 2013_138 | Final Q&A | FINREP: Multilateral banks | 07/03/2014 | |
| 2013_137 | Final Q&A | FINREP: Definition of Credit institutions and Other financial corporations | 14/02/2014 | |
| 2013_126 | Final Q&A | FINREP - template F14 changes for the period | F 14.00 | 14/02/2014 |
| 2013_125 | Final Q&A | FINREP Loan commitments, financial guarantees and other commitments received | 14/02/2014 | |
| 2013_124 | Final Q&A | FINREP - template F. Loans and advances by product, by collateral and by subordination | 14/02/2014 | |
| 2013_123 | Final Q&A | FINREP - template F7 Accumulated write-offs | 14/02/2014 | |
| 2013_122 | Final Q&A | FINREP Past due but not impaired < 30 days | 14/02/2014 | |
| 2013_121 | Final Q&A | FINREP Amount of cumulative changes in fair value due to credit risk | F 08.01, F 16.05, F 45.01 | 14/02/2014 |
| 2013_120 | Final Q&A | FINREP, interim dividends | F 01.03 | 14/02/2014 |
| 2013_119 | Final Q&A | FINREP: Requirement to submit financial information | 31/10/2013 | |
| 2013_118 | Final Q&A | FINREP application date and report submission postponement to Q3 2014 | 20/08/2013 | |
| 2013_113 | Final Q&A | FINREP: thresholds applicable to F20.1 - 20.7 (geographical breakdown) | F 20.01, F 20.04 | 14/02/2014 |
| 2013_108 | Final Q&A | FINREP - reporting by residence of the counterparty - format of the country code | 14/02/2014 | |
| 2013_97 | Final Q&A | FINREP - Contents of template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments" | F 41.02 | 14/02/2014 |
| 2013_96 | Final Q&A | FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount" | F 40.01 | 14/02/2014 |
| 2013_95 | Final Q&A | FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee" | F 40.01 | 14/02/2014 |
| 2013_93 | Final Q&A | FINREP - Contents of template 40.2 Group structure "instrument-by-instrument" | F 40.02 | 14/02/2014 |
| 2013_92 | Final Q&A | FINREP - Template 40 Group structure (40.1 "entity-by-entity" - 40.2 "instrument-by-instrument") - Notion of Group scope | F 40.01 | 14/02/2014 |
| 2013_91 | Final Q&A | FINREP - Contents of template 31.1 Related parties: amounts payable to and amounts receivable from (+ template 31.2) - Column 020 "subsidiaries" et Column 050 "other related parties" | F 31.01, F 31.02 | 14/02/2014 |
| 2013_90 | Final Q&A | FINREP - Contents of template 22.1 Fee and commission income and expenses by activity (+ template 22.2) - Row 140 "Customer resources distributed but not managed [by type of product]" | F 22.01, F 22.02 | 14/02/2014 |
| 2013_89 | Final Q&A | FINREP - Contents of template 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts" | F 17.03 | 14/02/2014 |
| 2013_88 | Final Q&A | FINREP - Contents of template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets" | F 16.07, F 02.00 | 14/02/2014 |
| 2013_87 | Final Q&A | FINREP - F16.7 Impairment on financial and non-financial assets - "Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates" (Rows 070 à 090) | F 16.07 | 14/02/2014 |
| 2013_86 | Final Q&A | FINREP - Template 16.1 Interest income and expenses by instrument and counterparty sector (+ template 2) - Setting of interests on derivatives - hedge accounting other than interest rate risk | F 16.01, F 02.00 | 14/02/2014 |
| 2013_85 | Final Q&A | FINREP: F14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes" | F 14.00 | 14/02/2014 |
| 2013_84 | Final Q&A | FINREP - F13.1 Breakdown of loans and advances by collateral and guarantees - Col 030 "Other collateralized loans - Cash [Debt instruments issued]" | F 13.01 | 14/02/2014 |
| 2013_83 | Final Q&A | FINREP: F12 Movements in allowances for credit losses and impairment of equity instruments - Col 020 to 060 - Breakdown by counterparty | F 12.00 | 14/02/2014 |
| 2013_82 | Final Q&A | FINREP - F10 Derivatives - Trading - "Economic hedges" (Rows 020, 080, 140, 200, 260 and 280) | F 10.00 | 14/02/2014 |
| 2013_81 | Final Q&A | FINREP - F8.1 Breakdown of financial liabilities by product and by counterparty sector - "Repurchase agreements" (Rows 100, 150, 200, 250, 300 and 350) | F 08.01 | 14/02/2014 |
| 2013_80 | Final Q&A | FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 310 "project finance loans" | 14/02/2014 | |
| 2013_79 | Final Q&A | FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 260 "Advances that are not loans" | 14/02/2014 | |
| 2013_78 | Final Q&A | FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]" | 14/02/2014 | |
| 2013_77 | Final Q&A | FINREP - F7 Financial assets subject to impairment that are past due or impaired - Column 110 "Accumulated write-offs" | 14/02/2014 | |
| 2013_75 | Final Q&A | FINREP: F1.3 Equity - Row 070 "Other equity instruments issued" | F 01.03 | 14/02/2014 |
| 2013_70 | Final Q&A | FINREP: Reporting of insurance subsidiaries | F 01.01, F 02.00, F 01.03 | 14/02/2014 |
| 2013_26 | Final Q&A | FINREP Date of initial application | 05/07/2013 |