Annex V to Implementing Regulation (EU) 2024/3117 — FINREP instructions · eba-4.2 · EBA, Reporting framework 4.2, ITS on Supervisory Reporting – Instructions (EN)

Annex V · Part 1 › 2 Conventions

2 Conventions

6 paragraphs · official text, verbatim

§6

For the purposes of Annexes III and IV, a data point shadowed in grey shall mean that that data point is not requested or that it is not possible to report it. In Annex IV, a row or a column with references shadowed in black shall mean that the related data points shall not be submitted by those institutions that follow those references in that row or column.

—

§7

Templates in Annexes III and IV include implicit validation rules which are laid down in the templates themselves through the use of conventions.

—

§8

The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative.

—

§9

Items that shall be reported in negative are identified in the compiling templates by including ‘(-)’ at the beginning of their label such as in ‘(-) Treasury shares’.

—

§10

In the ‘Data Point Model’ (‘DPM’) for financial information reporting templates of Annexes III and IV, every data point (cell) has a ‘base item’ to which the ‘credit/debit’ attribute is allocated. That allocation ensures that all entities that report data points follow the ‘sign convention’ and allows to know the ‘credit/debit’ attribute that corresponds to each data point.

—

§11

Schematically, this convention works as in Table 1.

Table 1 Credit/debit convention, positive and negative signs

Element

Credit

/Debit

Balance

/Movement

Figure reported

Assets

Debit

Balance on assets

Positive (‘Normal’, no sign needed)

Increase on assets

Positive (‘Normal’, no sign needed)

Negative balance on assets

Negative (Minus ‘-’ sign needed)

Decrease on assets

Negative (Minus ‘-’ sign needed)

Expenses

Balance on expenses

Positive (‘Normal’, no sign needed)

Increase on expenses

Positive (‘Normal’, no sign needed)

Negative balance (including reversals) on expenses

Negative (Minus ‘-’ sign needed)

Decrease on expenses

Negative (Minus ‘-’ sign needed)

Liabilities

Credit

Balance on liabilities

Positive (‘Normal’, no sign needed)

Increase on liabilities

Positive (‘Normal’, no sign needed)

Negative balance on liabilities

Negative (Minus ‘-’ sign needed)

Decrease on liabilities

Negative (Minus ‘-’ sign needed)

Equity

Balance on equity

Positive (‘Normal’, no sign needed)

Increase on equity

Positive (‘Normal’, no sign needed)

Negative balance on equity

Negative (Minus ‘-’ sign needed)

Decrease on equity

Negative (Minus ‘-’ sign needed)

Income

Balance on income

Positive (‘Normal’, no sign needed)

Increase on income

Positive (‘Normal’, no sign needed)

Negative balance (including reversals) on income

Negative (Minus ‘-’ sign needed)

Decrease on income

Negative (Minus ‘-’ sign needed)

—