EBA Q&A · 2013_92
FINREP - Template 40 Group structure (40.1 "entity-by-entity" - 40.2 "instrument-by-instrument") - Notion of Group scope
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014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 40 Group structure (40.1 "entity-by-entity" - 40.2 "instrument-by-instrument") - Notion of Group scope : we understand that the scope to be considered for the templates 40.1 and 40.2 is the Accounting Group (including insurance companies for example) and not the CRR Group (excluding insurance company for example). Can you confirm this point ?
Background provided by the submitter · verbatim
We need these informations for FINREP mapping
Answer · verbatim
For the notion of group, the accounting scope of consolidation shall be the basis of the reporting of F 40 (see Annex V, part 2, paragraph 123 of the Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting that specifies that "All subsidiaries regardless the activity they perform shall be reported ").
*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_92 · text as published, not rephrased · collected on 2026-10-08