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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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.

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