During the last reporting of 31/12/2015 we received a return from ACPR about the way of filling this template (Fin. 40.1), we are coming back to you because we need additional information to correct if necessary our last statement 31/12/2015.
We need this information for filling template F40.01
1 and 2- Annex V, Part 2.294 states that institutions shall provide information on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” which are not fully or proportionally consolidated under the regulatory scope of consolidation, including also those entities in which investments are held for sale under IFRS 5. For this reason:
- branches and the head of the group (reporting entity) are not reported;
- special-purpose entities which are consolidated shall be reported.
3- As stated in Annex V, Part 2.296(p), “Acquisition cost” means the amount paid by the investors at the date of acquisition.
4-As“Acquisition cost” means the amount paid by the investors, the amount shall be reported regardless of the consolidation method.
5-Column C170 “Acquisition cost” is part of template F40.01 which gathers information on an “entity-by-entity” basis. For this reason, column C170 shalll report uniquely the amount paid by the investor for the acquisition of the entity as uniquely identified by the LEI code and the entity code (column C10-C20).