- Question ID
-
2013_85
- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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 14.00, (c060, 070, 080)
- Name of institution / submitter
-
CREDIT AGRICOLE
- Country of incorporation / residence
-
FRANCE
- Type of submitter
-
Credit institution
- Subject matter
-
FINREP: F14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes"
- Question
-
FINREP - Contents of template 14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes" : do gains and losses to be reported in columns 060 to 080 include only gains and losses accounted in the statement of profit or loss (like columns 040 and 050) or do they also include gains and losses accounted in "statement of comprehensive statement" ?
- Background on the question
-
We need this information for FINREP mapping.
- Submission date
- Final publishing date
-
- Final answer
-
All gains and losses accounted in "Statement of comprehensive income" (including "Statement of profit or loss") shall be included in columns 060 to 080 "Accumulated change in fair value before taxes" of template F 14.00.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.