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) › 10.6 Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)

10.6 Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)

1 paragraph · official text, verbatim

§145

For non-derivative hedging instruments, the amount to be reported shall be the carrying amount of those non-derivative hedging instruments according to the applicable measurement rules in IFRS or in GAAP based on BAD for the accounting portfolios to which they belong. No ‘notional amount’ shall be reported for non-derivative hedging instruments.

4 rows/columns

PARAGRAPH

Part 2, §145

reg_impl/2024/3117/annex-v/2/145

Where it's used2 templates

Cited by 4 rows/columns in 2 templates.

Controls3

This paragraph governs 30 cells, controlled by 3 active rules (1 blocking).

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.