- Question ID
-
2017_3578
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
-
99
- Paragraph
-
6
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annex IV – FINREP templates for nGAAP reporters
- Name of institution / submitter
-
Sopra banking Software
- Country of incorporation / residence
-
France
- Type of submitter
-
Consultancy firm
- Subject matter
-
Template F 16.04 line row 070 – relevance for nGAAP
- Question
-
In Annex IV (Financial Reporting for National GAAP based on BAD) of Commission Implementing Regulation (EU) No 680/214 in template F 16.04 excel the row line 070 ”Gains or losses on Financial assets and liabilities held for trading” is not black, while this cell is an IFRS cell. Is it an error?
- Background on the question
-
In template F 16.04, row 070 is the sum of rows 010 to 060 and these lines are black because they are IFRS lines. So it is not logical to open the cell 070 for nGAAP based on BAD reporting.
- Submission date
- Final publishing date
-
- Final answer
-
According to the applicable data point model, data point {F 16.04, r070, c010} is the same as {F 02.00, r280, c010}, both carrying DataPointID 10678. Since the latter data point is not applicable to nGAAP reporters, the same is true also for the former data point.
Hence data point {F 16.04, r070, c010} shall be marked as black in Annex IV of Commission Implementing Regulation (EU) No 680/2014.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.