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.

EBA Q&A · 2013_559

FINREP, NACE codes

Archivedfiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 25/11/2013

Question · verbatim

FINREP table F 06.00 asks breakdown of loans and advances to non-financial corporations by NACE codes. Yet there is no NACE code K (Financial and insurance activities). It is obvious that most of the corporations falling under NACE code K are actually financial corporations with sector code S.12. However, there exist non-financial corporations with sector code S.11 with NACE code K. We ask for clarification if those loans should be reported here or not.

Background provided by the submitter · verbatim

Reporting of non-financial corporations with current NACE code K

Answer · verbatim

Financial and non-financial entities are defined in FINREP instructions (Annex V of Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory Reporting). All entities carrying out activities listed in the NACE code K can be classified as financial institutions for FINREP purposes. It is therefore not necessary to include an additional row for NACE code K in this template, which is aimed only at non-financial corporations.

*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_559 · text as published, not rephrased · collected on 2026-10-08