EBA Q&A · 2013_89
FINREP - Contents of template 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts"
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014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 - Contents of template 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts" : does the row 170 "liabilities under insurance and reinsurance contracts" include insurance company technical reserves?
Background provided by the submitter · verbatim
We need this information for FINREP mapping.
Answer · verbatim
Template F 17.03 shall be reported using the accounting scope of consolidation. Row 170 is only relevant when the reporting institution has an insurance company as a subsidiary.
In this case, the amount to be reported in row 170 shall be the addition of all liabilities arising from insurance and reinsurance contracts according to paragraph 37.b of IFRS 4. Thus, technical reserves shall be included in row 170.
Source: EBA Single Rulebook Q&A 2013_89 · text as published, not rephrased · collected on 2026-10-08