Question ID:
Legal Act:
Regulation (EU) No 575/2013 as amended by Regulation (EU) 2019/876 – CRR2
Supervisory reporting
COM Delegated or Implementing Acts/RTS/ITS/GLs:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Annex IV – FINREP templates for nGAAP reporters
Name of institution / submitter:
Sopra banking Software
Country of incorporation / residence:
Type of submitter:
Consultancy firm
Subject Matter:
Template F 16.04 line row 070 – relevance for nGAAP

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.

Date of submission:
Published as Final Q&A:
EBA 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.

Final Q&A