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 › 24 Group structure (40)

24 Group structure (40)

2 paragraphs · official text, verbatim

§294

Institutions shall provide, as of the reporting date, detailed information on subsidiaries, joint ventures and associates fully or proportionally consolidated within the scope of accounting consolidation as well as entities reported as ‘Investments in subsidiaries, joint ventures and associates’ in accordance with paragraph 4 of this Part, including those entities in which investments are held for sale under IFRS 5. All entities shall be reported, regardless of the activity they perform.

20 rows/columns

§295

Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and in own shares of the reporting institution owned by it (‘Treasury shares’) shall be excluded from this template.

20 rows/columns

PARAGRAPH

Part 2, §294

reg_impl/2024/3117/annex-v/2/294

Where it's used1 template

Cited by 20 rows/columns in 1 template.

F 40.01 show in grid →
c0011 c0015 c0025 c0040 c0050 c0060 c0070 c0080 c0090 c0095 c0100 c0110 c0120 c0130 c0140 c0150 c0160 c0170 c0180 c0190

Controls5

This paragraph governs 18 cells, controlled by 5 active rules (0 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.