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 · 2016_2710

Hedging derivatives in country splits of FINREP

Rejectedfiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 17/04/2016 Rejected publishing date 20/01/2022

Question · verbatim

Please confirm if hedging derivatives should be reported in the country split forms of FINREP (e.g. 20.04 (assets) and 20.06 (liabilities)) or only trading derivatives should be shown.

Background provided by the submitter · verbatim

Currently, there is an intra-form validation rule on the liabilities side that suggests that derivative amount in 8.1 and 20.6 should equal, i.e. in 20.6 amount should display trading derivatives only. This intra-form validation rule does not exist on the asset side. Please confirm if this should be consistently reported, i.e. only trading.

Rationale for rejection · verbatim

This question has been rejected because the matter it refers to has been answered in Q&A

2017_3144

.

Rejected questions have no answer.

Source: EBA Single Rulebook Q&A 2016_2710 · text as published, not rephrased · collected on 2026-10-08