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 · 2024_7258

Equity instrument subject to impairment in F20.04

Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 25/11/2024 Rejected publishing date 09/01/2025

Question · verbatim

The instructions for reporting the column "of which: financial assets subject to impairment [...]" regarding equity instruments (see F20.04 r0040 c0012) currently leave room for interpretation about the specific definition of "subject to impairment" to be applied.

In particular, we would kindly ask the EBA to clarify whether

a) the respective positions should be deactivated (i.e., greyed out) because of non-applicability

b) there is a different expectation regarding equity instruments that has not been written in the Annex yet (in particular, equity instruments are subject to the IAS 36 impairment test).

Background provided by the submitter · verbatim

It is unclear which information has to be reported  regarding equity instruments subject to impairment in template F20.04 r0040 c0012 (et seqq). The reference provided in the template ("Annex V.Part 2.273") states that financial assets subject to impairment shall have the same meaning as defined in Annex V.Part 2.93. However, paragraph 93 refers to financial assets at AC and at FVtOCI only, which is in line with IFRS 9 impairment requirements. That being said, regarding equity instruments there is no such requirement.

Rationale for rejection · verbatim

This question has been rejected because the objective of the Q&A tool is not to change the current supervisory regulatory framework. However, the proposed suggestion will be taken into account in a future release of the supervisory reporting framework.

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 '

Additional background and guidance for asking questions

'.

Rejected questions have no answer.

Source: EBA Single Rulebook Q&A 2024_7258 · text as published, not rephrased · collected on 2026-10-08