EBA Q&A · 2014_1677
FINREP, template F 20.04
Rejectedfiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 12/12/2014 Rejected publishing date 11/02/2022
Question · verbatim
If a bank does business with a branch abroad, how does bank report information regarding Geographical breakdown by residence of the counterparty in table F 20.04 – taking into account the country of branches' residence or the country of mothers' residence? For example, Slovenian Bank A does business with Branch B in Italy, which is the part of Bank C in Slovenia. Should the Bank A report in template F 20.04 their exposure to Branch B of Bank C as an exposure to Slovenia (residence of mother) or as an exposure to Italy (residence of branch)?
Background provided by the submitter · verbatim
Annex V, Part 2.108: Templates F 20.04 to F 20.06 contain information "country-by-country" on the basis of the residence of the immediate counterparty. The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institutions has exposures.
Rationale for rejection · verbatim
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Source: EBA Single Rulebook Q&A 2014_1677 · text as published, not rephrased · collected on 2026-10-08