EBA Q&A · 2013_82
FINREP - F10 Derivatives - Trading - "Economic hedges" (Rows 020, 080, 140, 200, 260 and 280)
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014
Question · verbatim
FINREP - Template 10 Derivatives - Trading - "Economic hedges" (Rows 020, 080, 140, 200, 260 and 280) - can you confirm that this row shall include "mechanically" all derivatives classified as "held for trading" in accountancy but that are not part of the trading book as defined in CRR (excepted derivatives for proprietary trading) ?
Background provided by the submitter · verbatim
We need this information for FINREP mapping.
Answer · verbatim
All derivatives which do not meet the requirements in IAS 39 to be effective hedging instruments, but which are held for hedging purposes shall be reported in these rows.
Having regard to the provisions of para.74 of the Annex V. Part 2 of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting, according to which the item "economic hedges" includes those derivatives that are classified as "held for trading" but they are not part of the trading book as defined in Article 4(86) of Regulation (EU) No. 575/2013 (CRR), the item "economic hedges" does not include derivatives for proprietary trading.
*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_82 · text as published, not rephrased · collected on 2026-10-08