EBA Q&A · 2022_6430
FINREP V5686_s: for the rows (080;150) Col. 050 > 0
Final Q&Afiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 21/04/2022 · published 10/03/2023
Question · verbatim
EBA V5686_s signage validation requires positive amounts in column 050 (Macro Hedges - Hedged Items in Portfolio Hedge of Interest Rate Risk).
Please can you advise on whether FINREP permits negative amounts in column 050 for rows 080 and 0150?
Background provided by the submitter · verbatim
In the template F 11.04 - Hedged Items in Fair Value Hedges column 0050 (Macro Hedges - Hedged Items in Portfolio Hedge of Interest Rate Risk) negative amounts can be originated by adjustment between active and passive generic positions relative hedge of financial assets and liabilities measured at amortised cost.
Answer · verbatim
Column 0050 of F 11.04 (Macro hedges - Hedged Items in Portfolio Hedge of Interest Rate Risk) refers to paragraph 152 of Part 2 of Annex V to Implementing Regulation (EU) 2021/451.
This reference clearly states that this item “shall include financial assets and financial liabilities … of a portfolio of financial assets or financial liabilities”. But this reference also indicates that “those financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio”.
Therefore, if a portfolio includes financial assets and financial liabilities, the assets have to be included in line 0080 of F 11.04 (Financial assets measured at amortised cost) and the liabilities in line 0150 (Financial liabilities measured at amortised cost). Both of them have to be reported at their gross carrying amount, that by definition it is zero or a positive value. For that reason, v5686_s refers to values >= 0 in these cells.
Source: EBA Single Rulebook Q&A 2022_6430 · text as published, not rephrased · collected on 2026-10-08