EBA Q&A · 2015_2140
FINREP Templates F 01.02 and F 43.00
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 20/07/2015 · published 13/12/2019
Question · verbatim
The closing balance of pending legal issues and tax litigation provisions is presented on both row 210 of template F 01.02 and column 040 of template F 43.00. However the guidance reference differs between the two templates. Please confirm which set of guidance should be followed?
Background provided by the submitter · verbatim
Validation rule v3459_i requires row 210 on template 01.02 (Provisions – Pending legal issues and tax litigation) to equal row 070 column 040 on template F 43.00 (Closing balance – Pending legal issues and tax litigation). However, on the face of the templates, the IFRS guidance referenced is inconsistent as follows: • TemplateF 01.02: “IAS 37.Appendix C. Examples 6 and 10” (i.e. only examples 6 and 10 applicable) • Template F 43.00: “IAS 37.App C.6-10” (i.e. examples 6, 7, 8, 9 and 10 are applicable) Therefore, it is not known whether examples 7, 8 and 9 in the standard are applicable for these intersections, which must be identical per the validation.
Answer · verbatim
The reference in Template 43.00 column 040 should be IAS 37.14 and IAS 37. 84 (a) while in Template F 01.2 for row 210 should be only IAS 37.14 (provisions).The templates will be corrected accordingly.
Source: EBA Single Rulebook Q&A 2015_2140 · text as published, not rephrased · collected on 2026-10-08