Reporting of initial margins, variation margins and intraday margins in FINREP

Background provided by the submitter · verbatim

The unclarity in the reporting of margins in the FINREP templates for IFRS and national GAAPs prevent the reporting entity to submit the proper information to the Regulator.

Rationale for rejection · verbatim

This question has been rejected because the question has not sufficiently identified a provision of a legal framework covered by this tool that creates uncertainty and for which an explanation is merited in terms or practical implementation or application. Indeed, the question does not specify the template, columns, rows or cells to which it refers.

The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. For further information on the purpose of this tool and on how to submit questions, please see '

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