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 2 › 10 Derivatives and hedge accounting (10 and 11) › 10.4 Breakdown of derivatives by counterparty sector

10.4 Breakdown of derivatives by counterparty sector

2 paragraphs · official text, verbatim

§141

The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparties using the following categories:

(a) ‘credit institutions’;

(b) ‘other financial corporations’;

9 rows/columns

§142

All OTC derivatives, irrespective of the type of risk to which they are related, shall be broken down by those counterparties.

3 rows/columns

PARAGRAPH

Part 2, §142

reg_impl/2024/3117/annex-v/2/142

Where it's used3 templates

Cited by 3 rows/columns in 3 templates.

Controls9

This paragraph governs 18 cells, controlled by 8 active rules (2 blocking); 1 more are not active.

Cells of the rows and columns that cite it; rules from the DPM that use those cells.

Interpretation—

No EBA Q&A cites this paragraph under the current ITS.

Links—

References inside the text (to other paragraphs, CRR articles, IFRS) are not extracted yet: they will appear here when they are in the data.

Changes—

Only the EBA 4.2 edition of the instructions is loaded. Changes appear when another edition is added.

Source: EBA instructions for reporting framework 4.2 (official, verbatim). Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version eba-4.2.