RepMap
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_988

FINREP Templates 8.1 and 8.2

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 24/03/2014 · published 16/01/2015

Question · verbatim

Is FINREP template 8.2 a subset of FINREP template 8.1, or is it separate, and therefore the data should not be included within template 8.1?

Background provided by the submitter · verbatim

It is not clear from the instructions whether template 8.2 data should also form part of template 8.1.

Answer · verbatim

In FINREP F 08.01 Template (Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS)) financial liabilities shall be broken down by product and counterparty. F 08.02 Template provides a different view on the data and asks for details concerning subordinated liabilities which are included in F 08.01 Template but with a different focus. Consequently, F 08.02 Template is a subset of some of the data shown in F 08.01 Template (deposits and debt securities issued, designated at fair value through profit or loss respectively at amortized cost).

Source: EBA Single Rulebook Q&A 2014_988 · text as published, not rephrased · collected on 2026-10-08