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FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2014_1122

Annex V - FINREP - Table 31.1 Related parties

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 28/04/2014 · published 05/02/2016

Question · verbatim

In Annex V it is stated in paragraph 120 that "institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated when either proportional consolidation or the equity method is applied." If a financial institution uses equity method for consolidation purposes for assiciates of the group, does this mean that column 030 in table F 31.01 is to be left empty?

Background provided by the submitter · verbatim

We find the fomulation in Annex V somewhat confusing and wonder if this column needs to be reported as the financial institution uses equity method for consolidation purposes in annual reporting.

Answer · verbatim

In case the entity uses the equity method, table F 31.01 column 030 Annex III and IV of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting) needs to be filled out.

To be reported are the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs. Only the part of the balances and transactions which has not been eliminated as intra-group transactions or intra-group outstanding balances has to be inserted into the template.

Source: EBA Single Rulebook Q&A 2014_1122 · text as published, not rephrased · collected on 2026-10-08