- Question ID
-
2013_334
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
-
99
- Paragraph
-
2
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annex III, F 40.01
- Name of institution / submitter
-
Swedish Bankers' Association
- Country of incorporation / residence
-
Sweden
- Type of submitter
-
Industry association
- Subject matter
-
Reporting of entity level
- Question
-
In table F 40.01, Annex III, the group structure should be reported entity-by-entity. Question: What is the level of detail required in this table? Approach 1: only subsidiaries Approach 2: subsidiaries of subsidiaries (i.e. all companies in the group) Example: Group XYZ comprises Parent A which owns sub-group B and subgroup C. Both subgroup B and C are part of the CRR base of consolidation. Should the Group XYZ report in table 40.01 only the first level of subsidiary in subgroup B and C (I.e. parent company of sub-groups B and C) or also all companies owned by sub-group B and C?
- Background on the question
-
In table F 40.01, Annex III, the group structure should be reported entity-by-entity. Question: What is the level of detail required in this table?
- Submission date
- Final publishing date
-
- Final answer
-
All subsidiaries, joint ventures and associates included within the accounting scope of consolidation have to be reported in template F 40.01.
In the above example, all companies that are in turn subsidiaries of B or C will also be reported.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.