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FINREP 4.4validation

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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_1237

FINREP: Definition of „Non-Financial Corporations” in Template 6 – Breakdown of loans and advances to non-financial corporations by NACE code

Final Q&Afiled under Draft ITS on Supervisory Reporting of InstitutionsSubmitted 23/05/2014 · published 29/01/2016

Question · verbatim

Should this table include deals with non-financial corporation as defined in Annex V, Part 1, Paragraph 35 (e) or all deals with counterparties with their core business in non-financial sectors (e.g. also including general governments and households as defined in Annex V, Part 1, Paragraph 35 (b) & (f))?

Background provided by the submitter · verbatim

The NACE structure of Template 6, lists certain branches that might contradict the definition of “non-financial corporations” as defined in Annex V, Part 1, Paragraph 35 (e). An example here is the row [140], which shall include deals with counterparties of the industry branch “public administration”. Counterparties in this sector can only be classified as “general government” as defined in Annex V, Part 1, Paragraph 35 (b). Thus, it remains unclear whether deals with counterparties of the industry branch “public administration” shall be included in row [140] as they fulfill the condition “public administration”, but breach the condition by being not a “non-financial corporation” as defined in Annex V, Part 1, Paragraph 35 (e).

Answer · verbatim

According to Annex V, Part 2, Paragraph 42 of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting), Template F 06.00 of Annex III and IV shall include the gross carrying amount of loans and advances to non-financial corporations, classified by sector of economic activities using codes in NACE Regulation (“NACE Codes”) on the basis of the principal activity of the counterparty.

“Non-financial corporations” are defined in Annex V, Part 1, Paragraph 35 (e) as: “corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation”. So, they do not include general governments and households.

Source: EBA Single Rulebook Q&A 2014_1237 · text as published, not rephrased · collected on 2026-10-08