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FINREP 4.4validation

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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_70

FINREP: Reporting of insurance subsidiaries

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 19/07/2013 · published 14/02/2014

Question · verbatim

According to new Finrep instructions templates F 1.1/1.2/1.3 should be reported according to the CRR scope of consolidation and template F17 according to the IFRS scope of consolidation. 1)Does this mean all tables (except template F17) should be reported according to CRR scope (which excludes insurance subsidiaries)? 2)CRR scope: Although insurance subsidiaries should not be consolidated according to the instructions, we assume the investments in and intercompany positions with insurance subsidiaries and the related P&L components with/from these subsidiaries should be reported somewhere in the consolidated figures. Is that correct? If yes, which lines in templates F 1.1-1.3 (balance sheet) and template F2 (P&L) should we use for this purpose?

Background provided by the submitter · verbatim

We are not sure how to report insurance subsidiaries in FINREP.

Answer · verbatim

1) Yes, all templates should be reported according to the CRR scope of consolidation except template F 17 and F 40, which shall be filled in under the accounting (IFRS) scope of consolidation.

Article 18(1) of the Regulation (EU) No. 575/2013 (CRR) defines the methods for prudential consolidation. According to this, institutions shall carry out a full consolidation of all institutions and financial institutions that are its subsidiaries. However, according to paragraph 2 of the same Article 18, the competent authorities may on case-by-case permit proportional consolidation.

2) When insurance (and other) subsidiaries are not included in the CRR scope of consolidation, amounts related to them shall be reported in templates F 01.01, F 01.03 and F 02.00 in those items related to investments in subsidiaries, joint ventures and associates.

Source: EBA Single Rulebook Q&A 2013_70 · text as published, not rephrased · collected on 2026-10-08