EBA Q&A · 2013_83
FINREP: F12 Movements in allowances for credit losses and impairment of equity instruments - Col 020 to 060 - Breakdown by counterparty
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014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 12 Movements in allowances for credit losses and impairment of equity instruments - Col 020 to 060 - Breakdown by counterparty : the breakdown by counterparty of "variation flows" columns (columns 020 to 060) is heavy - does EBA allow that institutions make this breakdown only on "closing balance" column (col 070) as it tolerates for similar template FIN 30B in current FINREP?
Background provided by the submitter · verbatim
We need this information for FINREP mapping.
Answer · verbatim
Article 99 of the Regulation (EU) No. 575/2013 (CRR) is the legal basis for FINREP requirements and they are directly applicable and legally binding to all institutions. The EBA or any competent authority does not have any powers to grant any waivers or exemptions on reporting. Therefore, all templates shall be reported in full.
Source: EBA Single Rulebook Q&A 2013_83 · text as published, not rephrased · collected on 2026-10-08