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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.

EBA Q&A · 2013_113

FINREP: thresholds applicable to F20.1 - 20.7 (geographical breakdown)

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 01/08/2013 · published 14/02/2014

Question · verbatim

How to interprete the threshold for FINREP templates 20.1 till 20.7: - link in article 5a(4) to COREP table 4 seems not correct; - is the threshold domestic/non domestic applicable for all templates 20.x? - if the threshold is per table: what with annexes 20.4 - 20.7? is the threshold applicable per country of the counterparty?

Background provided by the submitter · verbatim

The instructions for application of the threshold is not clear

Answer · verbatim

According to Annex V. Part 2. paragraph 107 of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutions (ITS) Draft ITS on Supervisory reporting, the threshold for FINREP template F 20 (the template as a whole including F 20.01 to F 20.07) is defined in Article 5(a)(4) of the ITS, which is also the threshold used for COREP templates C 09.01 and C 09.02 (geographical breakdowns of exposures by residence of the obligor).

If the threshold described in Article 5 (a) (4) of the Draft ITS is exceeded, the institution must report:

the breakdown between "domestic " and "non-domestic activities " in templates F 20.01 to 20.03 and

information "country-by-country " in templates F 20.04 to 20.07

The threshold defined in Article 5(a)(4) of the Draft ITS is calculated using the rows 850 and 860 of COREP template C 04.00, which determine the total and the non-domestic original exposures of the reporting institution.

Under this approach, the reporting institutions shall only calculate one threshold in order to determine whether they should comply with the reporting obligations in COREP templates C 09.01 and C 09.02 and FINREP templates F 20.

*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.

Source: EBA Single Rulebook Q&A 2013_113 · text as published, not rephrased · collected on 2026-10-08