EBA Q&A · 2013_97
FINREP - Contents of template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments"
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014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 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments" : this crossing is forbidden ; even if few cases are expected, how do we have to report possible occurrences ?
Background provided by the submitter · verbatim
We need these informations for FINREP mapping
Answer · verbatim
The occurrence of an equity instrument having an embedded derivative that, at the same time, must account for it non-separated is possible.
The corresponding cell (intersection of row 020 and column 030 in F 41.02) will be released (coloured in white) accordingly in the next available version of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsITS on Supervisory reporting in order to report an occurrence of this type.
*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_97 · text as published, not rephrased · collected on 2026-10-08