- Question ID
-
2013_95
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
-
Article 99
- Paragraph
-
5
- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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, c080
- Name of institution / submitter
-
CREDIT AGRICOLE
- Country of incorporation / residence
-
FRANCE
- Type of submitter
-
Credit institution
- Subject matter
-
FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"
- Question
-
FINREP - Template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee" : which result is expected in column 080 : "profit or loss for the period" or "total comprehensive income for the period" ?
- Background on the question
-
We need this information for FINREP mapping.
- Submission date
- Final publishing date
-
- Final answer
-
Column 080 "profit or loss" in the F 40.01 gathers information of the amount of profit or loss defined by IAS 1.81A(a).
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.