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FINREP 4.4validation

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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_1533

Reporting the central administrative services for collective investment under the item 100 of the template F 22.02 - Assets involved in the services provided

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 13/10/2014 · published 05/03/2021

Question · verbatim

Taking into consideration that these services may not always be related to a certain asset (e.g. services of compiling the accounting documents, services of preparing the financial reports), what value should be reported under the item 100 of the template F 22.02?

Background provided by the submitter · verbatim

The paragraph 117 letter (c) from Part 2 of Annex V to the Regulation (EU) no. 680/2014 states: ““Central administrative services for collective investment” refers to the administrative services provided by the institution to collective investment undertakings.”. According to the provisions of paragraph 117 letter (g) from Part 2 of Annex V to the Regulation (EU) no. 680/2014, the amount of the assets involved in the services provided includes the amount of assets in relation to which the institution is acting, using the fair value. In those cases where the institution provides services to collective investment undertakings, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.

Answer · verbatim

Definitions for filling FINREP template F 22.02 are given in paragraph 285, Annex V, Part 2 of Commission Implementing Regulation (EU) No 680/2014 (as amended). Specifically, letters (c) and (g) refer to row r100 and column c010 respectively.

The value to be reported in template F 22.02 row r100, column c010 is the asset value of those collective investment undertakings for which the credit institution renders the central administrative services. The measurement of the assets value shall follow the requirements as per letter (g) of the said paragraph.

Source: EBA Single Rulebook Q&A 2014_1533 · text as published, not rephrased · collected on 2026-10-08