EBA Q&A · 2017_3144
Hedging derivatives
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 01/02/2017 · published 07/04/2017
Question · verbatim
Should reporting of derivatives on the asset side (F 20.04) be in line with the instructions of EBA on the liabilities side (F 20.06) and include both trading and hedging derivatives?
Background provided by the submitter · verbatim
According to EBAs feedback on question
2014_1539
on hedging derivatives (liabilities), F 20.06 (liabilities) of Annex III of Regulation (EU) No 680/2014 ITS on supervisory reporting includes hedging derivatives. Should F 20.04 (assets) include the hedging derivatives as well?
Answer · verbatim
Template F 20.04 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall include both trading and hedging derivatives.
In the revised instructions for FINREP templates F 20.04 to F 20.07 in EBA/ITS/2016/07 (Draft Implementing Technical Standards on amendments to FINREP due to IFRS 9; published 30th November 2016), ANNEX III REV1(FINREP ANNEX V - INSTRUCTIONS), paragraph 272 clarifies that ‘’Derivatives’ shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP’. Accordingly, the validation rule v5352_m (added in v2.7 of the reporting framework) will check this relation between the templates F 10.00 and F 20.04 in the future.
Source: EBA Single Rulebook Q&A 2017_3144 · text as published, not rephrased · collected on 2026-10-08