EBA Q&A · 2017_3578
Template F 16.04 line row 070 – relevance for nGAAP
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 31/10/2017 · published 04/10/2019
Question · verbatim
In Annex IV (Financial Reporting for National GAAP based on BAD) of Commission Implementing Regulation (EU) No 680/214 in template F 16.04 excel the
row
line 070 ”Gains or losses on Financial assets and liabilities held for trading” is not black, while this cell is an IFRS cell. Is it an error?
Background provided by the submitter · verbatim
In template F 16.04, row 070 is the sum of rows 010 to 060 and these lines are black because they are IFRS lines. So it is not logical to open the cell 070 for nGAAP based on BAD reporting.
Answer · verbatim
According to the applicable data point model, data point {F 16.04, r070, c010} is the same as {F 02.00, r280, c010}, both carrying DataPointID 10678. Since the latter data point is not applicable to nGAAP reporters, the same is true also for the former data point.
Hence data point {F 16.04, r070, c010} shall be marked as black in Annex IV of Commission Implementing Regulation (EU) No 680/2014.
Source: EBA Single Rulebook Q&A 2017_3578 · text as published, not rephrased · collected on 2026-10-08