EBA Q&A · 2014_1222
FINREP template F 40.01 – Group Structure Listing - Entity by Entity
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 21/05/2014 · published 25/11/2016
Question · verbatim
Regarding the definition 124(p)“Acquisition cost” means the amount paid by the investors.”:
a)where the company has changed ownership but is still within the group, does the amount paid refer to the initial amount paid on entry into the Group or to the amount paid by the current investor.
b)where a subsidiary has not been purchased but rather has been set up by the investor does the amount paid refer to the initial share capital invested ( which can often just be a nominal amount eg: EUR3)
Background provided by the submitter · verbatim
Clarification requested as "amount paid by investors" is open to interpretation as to whether it is the original or current investor entity and companies may have been set up rather than acquired.
Answer · verbatim
The ‘acquisition cost’ reported in column 170 of template F 40.01 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall refer to the initial amount paid on entry of an entity into the group. The purpose of F 40.01 is to provide the entity-by-entity breakdown of the group structure of the reporting institution, and in light of this, the key information is the acquisition cost to the group of the reporting institution at entry, rather than the amount paid by one group entity to another. If the group has sold a share of the entity to a third-party investor without losing control of the entity, the ‘acquisition cost’ shall be the proportion of the initial amount paid on entry into the group related to the remaining share in the entity. Where a subsidiary has not been purchased, but rather has been set up by the investor, the ‘acquisition cost’ as the amount paid shall refer to the initial share capital acquired that can be equal or not to the nominal amount.
Source: EBA Single Rulebook Q&A 2014_1222 · text as published, not rephrased · collected on 2026-10-08