- Question ID
-
2013_97
- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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 41.02, r020, c030
- Name of institution / submitter
-
CREDIT AGRICOLE
- Country of incorporation / residence
-
FRANCE
- Type of submitter
-
Credit institution
- Subject matter
-
FINREP - Contents of template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments"
- Question
-
FINREP Template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments" : this crossing is forbidden ; even if few cases are expected, how do we have to report possible occurrences ?
- Background on the question
-
We need these informations for FINREP mapping
- Submission date
- Final publishing date
-
- Final answer
-
The occurrence of an equity instrument having an embedded derivative that, at the same time, must account for it non-separated is possible.
The corresponding cell (intersection of row 020 and column 030 in F 41.02) will be released (coloured in white) accordingly in the next available version of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsITS on Supervisory reporting in order to report an occurrence of this type.
*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.