EBA Q&A · 2013_95

FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014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 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee" : which result is expected in column 080 : "profit or loss for the period" or "total comprehensive income for the period" ?

Background provided by the submitter · verbatim

We need this information for FINREP mapping.

Answer · verbatim

Column 080 "profit or loss" in the F 40.01 gathers information of the amount of profit or loss defined by IAS 1.81A(a).

Source: EBA Single Rulebook Q&A 2013_95 · text as published, not rephrased · collected on 2026-10-08

Q&A

2013_95

What it is

Topic: Supervisory reporting - FINREP (incl. FB&NPE)
Legal act: Regulation (EU) No 575/2013 (CRR) · Article Article 99 (5)
ITS: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) · Annex III, F 40.01, c080 Name of institution / submitter CREDIT AGRICOLE Country of incorporation / residence FRANCE
Submitted by: Credit institution
Answer by: Answer prepared by the EBA.

Reporting1 template

F 40.01
c0080

Templates, rows, columns, cells, rules and paragraphs are found in the text of the Q&A (derived): open them to check.

Regulation—

No Annex V paragraph is cited in the text.

Controls—

No validation rule is cited.

Interpretation—

No other Q&A is cited.

Changes

Filed under an earlier ITS: check that the answer still applies to the current release.

Source: EBA Single Rulebook Q&A (official, verbatim). Links to templates, cells, rules and paragraphs are derived from the text.