EBA Q&A · 2013_574
Supervisory Reporting (FINREP templates), 40.1 Group structure: “entity-by-entity”
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 27/11/2013 · published 27/06/2014
Question · verbatim
There are two columns Accounting treatment (Accounting Group) and Accounting treatment (CRR Group) with three possibilities to note something. Accounting Group (full consolidation, proportional consolidation, equity method); CRR Group (full integration, proportional integration, equity method). How should institutions deal with the situation that the respective entity is not in both scopes of consolidation => What should note in this case?
Background provided by the submitter · verbatim
Reporting of entities that are not in both scopes of consolidation.
Answer · verbatim
If the question refers to an entity which is included in the scope of consolidation but accounting for with a different treatment (e.g. at cost) it shall be reported conventionally within "other".
Equity instruments classified as held for trading, designated at fair-value through profit or loss, available for sale and treasury shares (shares of the own reporting institution owned by it) are excluded from the reporting in F 40.01 Template as in F 40.02 Template.
The Instructions in Annex V will be amended and "other" will be included in paragraphs 124(m) and 124(n) in Part 2 of Annex V of the draft ITS on Supervisory reporting.
For further information see also Question
2013_340
.
Source: EBA Single Rulebook Q&A 2013_574 · text as published, not rephrased · collected on 2026-10-08