EBA Q&A · 2013_334
Reporting of entity level
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 04/10/2013 · published 07/03/2014
Question · verbatim
In table F 40.01, Annex III, the group structure should be reported entity-by-entity. Question: What is the level of detail required in this table? Approach 1: only subsidiaries Approach 2: subsidiaries of subsidiaries (i.e. all companies in the group) Example: Group XYZ comprises Parent A which owns sub-group B and subgroup C. Both subgroup B and C are part of the CRR base of consolidation. Should the Group XYZ report in table 40.01 only the first level of subsidiary in subgroup B and C (I.e. parent company of sub-groups B and C) or also all companies owned by sub-group B and C?
Background provided by the submitter · verbatim
In table F 40.01, Annex III, the group structure should be reported entity-by-entity. Question: What is the level of detail required in this table?
Answer · verbatim
All subsidiaries, joint ventures and associates included within the accounting scope of consolidation have to be reported in template F 40.01.
In the above example, all companies that are in turn subsidiaries of B or C will also be reported.
Source: EBA Single Rulebook Q&A 2013_334 · text as published, not rephrased · collected on 2026-10-08