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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_328

Short positions

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 04/10/2013 · published 14/03/2014

Question · verbatim

There is no row for "short positions" in table F 16.01. According to the instructions short positions may not be included in Other financial liabilities. Where should short positions be included instead?

Background provided by the submitter · verbatim

See instructions, Annex V, part I, paragraph 29: Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”. and paragraph 32: “Other financial liabilities” include all financial liabilities other than derivatives, short positions, deposits and debt securities issued

Answer · verbatim

For the purposes of template F16.01, "Short positions" are considered to be part of "Other financial liabilities" (row 240).

Source: EBA Single Rulebook Q&A 2013_328 · text as published, not rephrased · collected on 2026-10-08