COMMISSION IMPLEMENTING REGULATION (EU) 2022/2454
of 14 December 2022
laying down implementing technical standards for the application of Directive 2002/87/EC of the European Parliament and of the Council with regard to supervisory reporting of risk concentrations and intra-group transactions
(Text with EEA relevance)
Article 1
Scope and frequency of reporting on significant intra-group transactions and risk concentrations
Article 2
Format of reporting on significant risk concentrations
Article 3
Format of reporting on significant intra-group transactions
Article 4
Transmission
Article 5
Entry into force and date of application
ANNEX I
Templates for reporting on intra-group trasactions (IGT) and risk concentration (RC)
FC.00
Summary template
FC.01
Equity-type transactions, debt and asset transfers
FC.02
Derivatives
FC.03
Off-balance sheet and contingent liabilities
FC.04
Insurance-reinsurance
FC.05
P&L
FC.06
Risk Concentration - Exposure by counterparties
FC.07
Risk Concentration – Exposure by currency, sector, country
Exposure by currency
Currency area |
Exposure |
% |
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
100,00% |
Exposure by sector
Sector |
Exposure |
% |
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
100,00% |
Exposure by country
Country |
Exposure |
% |
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
100,00% |
FC.08
Risk Concentration – Exposure by asset class and rating
Equity
|
Exposure |
Share of total assets |
Total |
|
|
National government, international financial organisation and central banks bonds
Rating |
Exposure |
% |
AAA |
|
|
AA |
|
|
A |
|
|
BBB |
|
|
Non investment grade |
|
|
Total |
|
100,00% |
Regional governments, local authorities and public sector entities bonds
Rating |
Exposure |
% |
AAA |
|
|
AA |
|
|
A |
|
|
BBB |
|
|
Non investment grade |
|
|
Total |
|
100,00% |
Corporate bonds
Rating |
Exposure |
% |
AAA |
|
|
AA |
|
|
A |
|
|
BBB |
|
|
Non investment grade |
|
|
Total |
|
100,00% |
ANNEX II
INSTRUCTIONS ON REPORTING ON INTRA-GROUP TRANSACTIONS AND RISK CONCENTRATION
PART I: GENERAL INSTRUCTIONS
1.
Structure and conventions
1.1. Structure
1.2. Numbering convention
1.3. Sign convention
1.4. Valuation
1.5. Scope
PART II: TEMPLATE-RELATED INSTRUCTIONS
1.
FC.00 Summary template
1.1. General remarks
1.2. Instructions concerning specific positions
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ITEM |
INSTRUCTIONS |
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R01 |
Financial conglomerate name |
Insert the financial conglomerate name. |
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R02 |
Thresholds for significant IGTs |
Insert the numerical value of the thresholds specified in Article 8(2) of Directive 2002/87/EC. |
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R03 |
Quantitative limit |
Insert the numerical value of the quantitative limit specified in Article 7(3) of Directive 2002/87/EC. |
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R04 |
Reporting unit |
State the reporting unit: 1; 1 000 ; 1 000 000 , etc. for templates FC.01, FC.02, FC.03, FC.04, FC.05, FC.06, FC.07 and FC.08. |
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R05 |
Reporting currency |
State the reporting currency: euro, pound sterling, Danish krone for templates FC.01, FC.02, FC.03, FC.04, FC.05, FC.06, FC.07 and FC.08. |
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Line A FC0010 |
A - Equity-type transactions, debt, asset transfer and derivatives |
‘FC0010’ shall be equal to the sum of line 1 FC0010, line 2 FC0010, line 3 FC0010 and line 4 FC0010. |
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Line 1 FC0010 |
Debt instruments |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt andr asset’ where:
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Line 1 FC0020 |
Debt instruments |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 1 FC0030 |
Debt instruments |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 1 FC0040 |
Debt instruments |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 1 FC0050 |
Debt instruments |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 1 FC0060 |
Debt instruments |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 1 FC0070 |
Debt instruments |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 1 FC0080 |
Debt instruments |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 1 FC0090 |
Debt instruments |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0010 |
Capital instruments |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0020 |
Capital instruments |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0030 |
Capital instruments |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0040 |
Capital instruments |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0050 |
Capital instruments |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0060 |
Capital instruments |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0070 |
Capital instruments |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0080 |
Capital instruments |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 2 FC0090 |
Capital instruments |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0010 |
Other asset transfers |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0020 |
Other asset transfers |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0030 |
Other asset transfers |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0040 |
Other asset transfers |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0050 |
Other asset transfers |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0060 |
Other asset transfers |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0070 |
Other asset transfers |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0080 |
Other asset transfers |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 3 FC0090 |
Other asset transfers |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where:
|
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Line 4 FC0010 |
Derivatives |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line 4 FC0020 |
Derivatives |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line 4 FC0030 |
Derivatives |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line 4 FC0040 |
Derivatives |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line 4 FC0050 |
Derivatives |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line 4 FC0060 |
Derivatives |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line 4 FC0070 |
Derivatives |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line 4 FC0080 |
Derivatives |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line 4 FC0090 |
Derivatives |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where:
|
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Line B |
Off-balance-sheet and contingent liabilities |
Shall be equal to the sum of lines 5 and 6 for the respective columns. |
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Line 5 FC0010 |
Guarantees |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 5 FC0020 |
Guarantees |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 5 FC0030 |
Guarantees |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 5 FC0040 |
Guarantees |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 5 FC0050 |
Guarantees |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 5 FC0060 |
Guarantees |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 5 FC0070 |
Guarantees |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 5 FC0080 |
Guarantees |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 5 FC0090 |
Guarantees |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0010 |
Other off-balance- sheet items |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0020 |
Other off-balance- sheet items |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0030 |
Other off-balance- sheet items |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0040 |
Other off-balance- sheet items |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0050 |
Other off-balance- sheet items |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0060 |
Other off-balance- sheet items |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0070 |
Other off-balance- sheet items |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0080 |
Other off-balance- sheet items |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line 6 FC0090 |
Other off-balance- sheet items |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where:
|
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Line C FC0010 |
Insurance/reinsurance transactions |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.04 Insurance-reinsurance’ where:
|
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Line C FC0020 |
Insurance/reinsurance transactions |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.04 Insurance-reinsurance’ where:
|
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Line C FC0030 |
Insurance/reinsurance transactions |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.04 Insurance-reinsurance’ where:
|
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Line D |
P&L transactions |
Shall be equal to the sum of lines 7, 8, 9 and 10 for the respective columns. |
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Line 7 FC0010 |
Commission paid to business providers |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 7 FC0020 |
Commission paid to business providers |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 7 FC0030 |
Commission paid to business providers |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 7 FC0040 |
Commission paid to business providers |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 7 FC0050 |
Commission paid to business providers |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 7 FC0060 |
Commission paid to business providers |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 7 FC0070 |
Commission paid to business providers |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 7 FC0080 |
Commission paid to business providers |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 7 FC0090 |
Commission paid to business providers |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0010 |
Fees and others |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0020 |
Fees and others |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0030 |
Fees and others |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0040 |
Fees and others |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0050 |
Fees and others |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0060 |
Fees and others |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0070 |
Fees and others |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0080 |
Fees and others |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 8 FC0090 |
Fees and others |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 9 FC0010 |
Interest |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 9 FC0020 |
Interest |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 9 FC0030 |
Interest |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 9 FC0040 |
Interest |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 9 FC0050 |
Interest |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 9 FC0060 |
Interest |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 9 FC0070 |
Interest |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 9 FC0080 |
Interest |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 9 FC0090 |
Interest |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 10 FC0010 |
Dividends |
‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 10 FC0020 |
Dividends |
‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 10 FC0030 |
Dividends |
‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
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Line 10 FC0040 |
Dividends |
‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 10 FC0050 |
Dividends |
‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 10 FC0060 |
Dividends |
‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 10 FC0070 |
Dividends |
‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 10 FC0080 |
Dividends |
‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
||||||
Line 10 FC0090 |
Dividends |
‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where:
|
2.
FC.01 Equity-type transactions, debt and asset transfers
2.1. General remarks
2.2. Instructions concerning specific positions
|
ITEM |
INSTRUCTIONS |
||||||||||||||||||||
FC0010 |
ID of intra-group transaction |
Unique internal identification code for each intra-group transaction. It shall be consistent over time. |
||||||||||||||||||||
FC0020 |
Investor/lender name |
Name of the entity that is buying the equity or lending to a related undertaking within the financial conglomerate - i.e. the entity that recognises the transaction as an asset on its balance sheet (debit - balance sheet). |
||||||||||||||||||||
FC0030 |
Identification code for investor/lender |
The unique identification code attached to the investor/buyer/transferee by this order of priority if available:
Specific code:
|
||||||||||||||||||||
FC0031 |
Type of code for investor/lender |
Type of ID code used for the ‘Identification code for investor/lender’ item. Use either the legal entity identifier (LEI) or the specific code. |
||||||||||||||||||||
FC0040 |
Sector of the investor/lender |
Where the investor/lender is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the investor/lender is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. |
||||||||||||||||||||
FC0050 |
Issuer/borrower name |
Name of the entity that is issuing the equity/capital item or borrowing money (issuing debt), i.e. the entity that recognises the transaction as a liability or capital on its balance sheet (credit - balance sheet). |
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FC0060 |
Identification code for issuer/borrower |
The unique identification code attached to the investor/buyer/transferee by this order of priority where available:
Specific code:
|
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FC0061 |
Type of code for issuer/borrower |
Type of ID code used for the ‘Identification code for issuer/borrower’ item. Use either the legal entity identifier (LEI) or the specific code. |
||||||||||||||||||||
FC0070 |
Sector of the issuer/borrower |
Where the issuer/borrower is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the issuer/borrower is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. |
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FC0080 |
Indirect transactions |
Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported IGT is not part of an indirect transaction, indicate ‘No’. |
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FC0090 |
Single economic operation |
Where the reported IGT is part of a single economic operation (see point 2.1 ‘general remarks’ above) report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported IGT is not part of a single economic operation, indicate ‘No’. |
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FC0100 |
ID code of the instrument |
This is the identification code of the instrument (capital, debt, etc.) between the two counterparties identified using the following priority:
This may be different from the intra-group transaction code provided in cell FC0010. |
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FC0101 |
ID code type of the instrument |
Type of ID code used for the ‘ID code of the instrument’ item. One of the options in the following closed list of codes shall be used:
|
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FC0110 |
Type of instrument |
Identify the type of instrument. The following closed list of codes shall be used:
|
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FC0120 |
Instrument |
Identify the instrument. The following closed list of codes shall be used:
|
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FC0130 |
Issue date |
This is the earlier of the transaction/debt issue date and the date the intra-group transaction is effective from, where different from the issue date. The date shall follow the ISO 8601 (yyyy-mm-dd) format. |
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FC0140 |
Maturity date |
Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction expires/reaches maturity if applicable:
|
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FC0150 |
Currency of transaction |
Identify the ISO 4217 alphabetic code of the currency in which the transaction took place. |
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FC0160 |
Amount at transaction date |
Amount of the transaction at transaction date reported in the reporting currency of the financial conglomerate. |
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FC0170 |
Amount at reporting date |
Outstanding amount of the transaction at the reporting date where applicable, e.g. for debt issue, reported in the reporting currency of the financial conglomerate. Where there has been a full early settlement/prepayment, the balance of contractual amount shall be zero. |
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FC0180 |
Value of collateral |
The value of collateral for collateralised debt or asset value for intra-group transaction involving asset transfer, reported in the reporting currency of the financial conglomerate. Collateral arrangements between undertakings of the same sector shall be valued in accordance with the rules of this sector, e.g. intra-group transactions between two credit institutions within a financial conglomerate may be valued in accordance with Regulation (EU) No 575/2013. Collateral arrangements between undertakings from different sectors shall be valued in accordance with the sectoral rules of the consolidating entity, e.g. intra-group transactions between a credit institution that is the ultimate parent company and an insurance undertaking within a financial conglomerate would be valued according to Regulation (EU) No 575/2013. |
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FC0190 |
Amount of dividends/interest/coupon and other payments made during reporting period |
This cell shall capture any payments made in relation to the intra-group transactions recorded in this template for the reporting period (6 months up to the reporting date). That includes:
This amount shall be reported in the reporting currency of the financial conglomerate. |
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FC0200 |
Coupon/interest rate |
The interest or coupon rate as a percentage, where applicable. For variable interest rate, this shall include the reference rate and the interest rate above it. |
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FC0210 |
Comments |
Comments shall contain:
|
3.
FC.02 - IGT - Derivatives
3.1. General remarks
3.2. Instructions concerning specific positions
|
ITEM |
INSTRUCTIONS |
||||||||||||||||||||
FC0010 |
ID of intragroup transaction |
Unique internal identification code for each intragroup transaction. It shall be consistent over time. |
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FC0020 |
Investor/buyer name |
Name of the entity that is investing/buying the derivative, or of the counterparty with the long position. For swaps the payer is the payer of the fixed rate that receives the floating rate. |
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FC0030 |
Identification code of the investor/buyer |
The unique identification code attached to the investor/buyer/transferee by this order of priority if available:
Specific code:
|
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FC0031 |
Type of code of the investor/buyer |
Type of ID code used for the ‘Identification code of the investor/buyer’ item. Use either the legal entity identifier (LEI) or the specific code. |
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FC0040 |
Sector of the investor/buyer |
Where the investor/buyer is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the investor/buyer is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. |
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FC0050 |
Issuer/seller name |
Name of the entity that is issuing/selling the derivative or of the counterparty with the short position. For swaps the receiver receives the fixed rates and pays the floating rate. |
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FC0060 |
Identification code of the issuer/seller |
The unique identification code attached to the investor/buyer/transferee by this order of priority if available:
Specific code:
|
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FC0061 |
Type of code of the issuer/seller |
Type of ID code used for the ‘Identification code of the issuer/seller’ item. Use either the legal entity identifier (LEI) or the specific code. |
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FC0070 |
Financial sector of the issuer/seller |
Where the issuer/seller is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the issuer/seller is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. |
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FC0080 |
Indirect transactions |
Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in the cell. Where the reported intra-group transaction is not part of an indirect transaction, indicate ‘No’. |
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FC0090 |
Single economic operation |
Where the reported intra-group transaction is part of a single economic operation (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in the cell. Where the reported intra-group transaction is not part of a single economic operation, indicate ‘No’. |
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FC0100 |
ID code of the instrument |
This is the identification code of the instrument (capital, debt, etc.) between the two counterparties identified using the following priority:
This may be different from the intra-group transaction code provided in cell FC0010. |
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FC0101 |
ID code type of the instrument |
Type of ID code used for the ‘ID code of the instrument’ item. One of the options in the following closed list of codes shall be used:
|
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FC0110 |
Type of instrument |
Identify the transaction type. The following closed list of codes shall be used:
A repurchase agreement shall be considered as cash transaction plus forward contract. |
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FC0120 |
Type of protection |
Identify the transaction type. The following closed list of codes shall be used:
|
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FC0130 |
Purpose of the instrument |
Describe the use of the derivative (e.g. micro/macro hedge, efficient portfolio management). ‘Micro hedge’ refers to derivatives covering a single financial instrument, forecast transaction or liability. ‘Macro hedge’ refers to derivatives covering a set of financial instruments, forecast transactions or liabilities. The following closed list of codes shall be used:
|
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FC0140 |
Starting date |
Identify the ISO 8601 (yyyy-mm-dd) code of the date of the transaction/trade of the derivative contract. For rolled contracts, use the initial trade date. |
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FC0150 |
Maturity date |
Identify the ISO 8601 (yyyy-mm-dd) code of the contractually defined date of the close of the derivative contract - e.g. maturity date, expiring date for options (European or American), etc. |
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FC0160 |
Currency of transaction |
Identify the ISO 4217 alphabetic code of the currency in which the transaction took place. |
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FC0170 |
Notional amount |
The amount covered by or exposed to the derivative at the reporting date - i.e. the closing balance reported in the reporting currency of the group. For futures and options, the notional amount corresponds to the contract size multiplied by the number of contracts. For swaps and forwards, it corresponds to the contract amount. Where a transaction has matured/expired during the reporting period and before the reporting date, the notional amount at the reporting date shall be zero. |
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FC0180 |
Carrying amount |
The value of the derivative at the reporting date as reported in the balance sheet of the entity. Where a transaction has matured/expired during the reporting period and before the reporting date, the carrying amount at the reporting date shall be the maximum carrying amount of the derivatives before the maturity of the transaction. |
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FC0190 |
Value of collateral |
The value of the collateral pledged at the reporting date (zero if the derivative has been closed) if applicable. This shall be reported in the reporting currency of the financial conglomerate. Collateral arrangements between undertakings of the same sector shall be valued in accordance with the rules of this sector (e.g. intra-group transactions between two credit institutions within a financial conglomerate may be valued in accordance with Regulation (EU) No 575/2013). Collateral arrangements between undertakings from different sectors shall be valued in accordance with the sectoral rules of the consolidating entity (e.g. intra-group transactions between a credit institution which is the ultimate parent company and an insurance undertaking within a financial conglomerate would be valued according to Regulation (EU) No 575/2013). |
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FC0200 |
Identification code of the asset/liability underlying the derivative |
The ID code of the asset or liability underlying the derivative contract. This item shall be provided for derivatives that have a single underlying instrument or index in the undertaking’s portfolio. An index is considered a single instrument and shall be reported. Insert the identification code of the instrument underlying the derivative using the following priority:
Where the underlying asset or liability is an index then the code of the index shall be reported. |
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FC0201 |
Type of code asset/liability underlying the derivative |
Type of ID code used for the ‘Identification code asset/liability underlying the derivative’ item. One of the options in the following closed list of codes shall be used:
|
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FC0210 |
Counterparty name for which credit protection is purchased |
Name of the counterparty for which protection has been purchased for its default. |
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FC0220 |
Swap delivered interest rate (for buyer) |
Interest rate delivered under the swap contract (only for interest rate swaps). |
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FC0230 |
Swap received interest rate (for buyer) |
Interest rate received under the swap contract (only for interest rate swaps). |
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FC0240 |
Swap delivered currency (for buyer) |
Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps). |
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FC0250 |
Swap received currency (for buyer) |
Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps). |
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FC0260 |
Revenues stemming from derivatives |
Net revenues stemming from the investment or the purchase of derivatives. In line with the IFRS-based P&L, both realised and unrealised results are expected here. The amounts shall be stated with their clean value (in line with Directive 2009/138/EC). Interest will be reported in FC.05 P&L. |
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FC0270 |
Comments |
Comments shall include:
|
4.
FC.03 - IGT - Off-balance-sheet and contingent liabilities
4.1. General remarks
4.2. Instructions concerning specific positions
|
ITEM |
INSTRUCTIONS |
||||||||||||||||
FC0010 |
ID of intra-group transaction |
Unique internal identification code for each intra-group transaction. It shall be consistent over time. |
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FC0020 |
Provider name |
Name of the entity that is providing the off-balance-sheet guarantee. |
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FC0030 |
Identification code of the provider |
The unique identification code attached to the provider by this order of priority if available:
Specific code:
|
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FC0031 |
Type of code of the provider |
Type of ID code used for the ‘Identification code of the provider’ item. Use either the legal entity identifier (LEI) or the specific code. |
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FC0040 |
Financial sector of the provider |
Where the provider is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the provider is not part of the financial sector within the meaning of Article 2(8) of that Directive indicate ‘other undertaking of the group’. |
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FC0050 |
Beneficiary name |
Name of the entity that is benefiting from the off-balance-sheet guarantee. |
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FC0060 |
Identification code of the beneficiary |
The unique identification code attached to the beneficiary by this order of priority if available:
Specific code:
|
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FC0061 |
Type of code of the beneficiary |
Type of ID code used for the ‘Identification code of the beneficiary’ item. Use either the legal entity identifier (LEI) or the specific code. |
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FC0070 |
Financial sector of the beneficiary |
Where the beneficiary is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the beneficiary is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. |
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FC0080 |
Indirect transactions |
Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of an indirect transaction, indicate ‘No’. |
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FC0090 |
Single economic operation |
Where the reported intra-group transaction is part of a single economic operation (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of a single economic operation, indicate ‘No’. |
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FC0100 |
Transaction type |
Identify the type of transaction. The following closed list of codes shall be used:
|
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FC0110 |
Transaction/issue date |
Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction/issue takes effect. |
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FC0120 |
Expiry date of agreement/contract underlying transaction |
Where applicable, identify the ISO 8601 (yyyy-mm-dd) code of the date when the agreement/contract ends. If the expiry date is perpetual, use ‘9999-12-31’. |
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FC0130 |
Currency of transaction |
Identify the ISO 4217 alphabetic code of the currency in which the transaction took place. If there are two currencies involved, please identify both in cell FC0200. |
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FC0140 |
Trigger event |
Where applicable, give a brief description of the event that would trigger the transaction/payment/liability (e.g. an event that would trigger a contingent liability). |
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FC0150 |
Value of transaction at starting date |
Value of the transaction or collateral pledged. This item shall be reported in the reporting currency of the group. |
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FC0160 |
Value of transaction at reporting date |
Value of the transaction, collateral pledged. This item shall be reported in the reporting currency of the group. |
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FC0170 |
Maximum possible value of contingent liabilities |
Maximum possible value of contingent liabilities, if available, regardless of their probability (i.e. the future cash flows required to settle the contingent liability over the lifetime of that contingent liability and discounted under the relevant risk-free interest rate term structure) of contingent liabilities included in the financial conglomerate’s balance sheet. The sum of all possible cash flows if events were to trigger the guarantees provided by the ‘provider’ (cell FC0020) to the ‘beneficiary’ (Cell FC0050) to cover the payment of the liabilities due from the undertaking (includes letter of credit, undrawn committed borrowing facilities). This item shall not include amounts already reported under FC0150 and FC0160. |
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FC0180 |
Value of guaranteed assets |
Value of the guaranteed asset for which the guarantees are received. Sectoral valuation principles may be relevant in this case. |
||||||||||||||||
FC0190 |
Revenues stemming from the off-balance-sheet items |
Revenues associated with the provisions of the off-balance-sheet transactions. |
||||||||||||||||
FC0200 |
Comments |
Comments shall include:
|
5.
FC.04 - IGT - Insurance and reinsurance
5.1. General remarks
5.2. Instructions concerning specific positions
|
ITEM |
INSTRUCTIONS |
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FC0010 |
ID of intra-group transaction |
Unique internal identification code for each intra-group transaction. It shall be consistent over time. |
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FC0020 |
Insured party/cedent name |
Legal name of the entity that has transferred the underwriting risk to another insurer or reinsurer within the group. |
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FC0030 |
Identification code for insured party/cedent |
The unique identification code attached to the investor/buyer/transferee by this order of priority if available:
Specific code:
|
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FC0031 |
Type of code for insured party/cedent |
Type of ID code used for the ‘Identification code for insured party/cedent’ item. Use either the legal entity identifier (LEI) or the specific code. |
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FC0040 |
Sector of the insured party/cedent |
Where the insured party or cedent is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the insured party or cedent is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. |
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FC0050 |
Insurer/reinsurer name |
Legal name of the insurer or reinsurer to whom the underwriting risk has been transferred. |
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FC0060 |
Identification code of insurer/reinsurer |
The unique identification code attached to the investor/buyer/transferee by this order of priority if available:
Specific code:
|
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FC0061 |
Type of code of insurer/reinsurer |
Type of ID code used for the ‘Identification code of insurer/reinsurer’ item. Use either the legal entity identifier (LEI) or the specific code. |
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FC0070 |
Sector of the insurer/reinsurer |
The financial sector of the provider within the meaning of Article 2(8) of Directive 2002/87/EC, i.e. ‘insurance sector’. |
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FC0080 |
Indirect transactions |
Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of an indirect transaction, indicate ‘No’. |
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FC0090 |
Single economic operation |
Where the reported intra-group transaction is part of a single economic operation (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of a single economic operation, indicate ‘No’. |
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FC0100 |
Type of transaction |
Identify the type of contract/treaty. The following closed list of codes shall be used:
|
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FC0110 |
Transaction |
If C100 = reinsurance, then identify the type of reinsurance contract/treaty. The following closed list of codes shall be used:
Other proportional treaties (code 13) and other non-proportional treaties (code 14) can be used for hybrid types of reinsurance treaties. |
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FC0120 |
Starting date |
Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the reinsurance contract/treaty in question. |
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FC0130 |
Expiry date |
Identify the ISO 8601 (yyyy-mm-dd) code of the expiry date of the reinsurance contract/treaty in question (i.e. the last date that the reinsurance contract/treaty in question is in force). This item is not reported if there is no expiry date (for example, the contract is open-ended and only ends when one of the parties gives notice to that effect). |
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FC0140 |
Currency of transaction |
Identify the ISO 4217 alphabetic code of the currency of payments for the specific reinsurance contract/treaty. |
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FC0150 |
Maximum cover by transaction |
For quota share or a surplus treaty, 100% of the maximum amount that has been set for the entire contract/treaty is stated here (e.g. EUR 10 000 000 ). In the case of unlimited cover, insert ‘-1’ here. This item has to be reported in the currency of the transaction. |
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FC0160 |
Net receivables |
The amount resulting from the sum of (i) claims paid by the (re)insurer but not yet reimbursed by the (re)insurer; (ii) commission to be paid by the (re)insurer; and (iii) other receivables minus debts to the (re)insurer. Cash deposits are excluded and are to be considered as guarantees received. This item has to be reported in the reporting currency of the group. |
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FC0170 |
Total reinsurance recoverables |
The total amount due from the reinsurer at the reporting date. This includes:
|
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FC0180 |
Reinsurance technical result (for reinsurance) |
Reinsurance result (for reinsured entity). This is the total reinsurance commission received by the reinsured entity less the gross reinsurance premiums paid by reinsured entity plus the claims paid by the reinsurer during the reporting period plus the total reinsurance recoverables at the end of the reporting period less the total reinsurance recoverables at the start of the reporting period. This item has to be reported in the reporting currency of the group. |
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FC0190 |
Premiums (for insurance) |
Total amount of gross written premiums as defined in Article 1(11) of Delegated Regulation (EU) 2015/35. For annuities stemming from non-life insurance this cell is not applicable. |
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FC0200 |
Claims (for insurance) |
Total amount of gross claims paid during the year (including claims management expenses). |
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FC0210 |
Line of business |
Identify the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, being reinsured. The following closed list of codes shall be used:
|
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FC0220 |
Comments |
Comments shall contain:
|
6.
FC.05 - IGT - P & L
6.1. General remarks
6.2. Instructions concerning specific positions
|
ITEM |
INSTRUCTIONS |
||||||||||||||||||
FC0010 |
ID of intra-group transaction |
Unique internal identification code for each intra-group transaction. It shall be consistent over time. If related to transactions already mentioned, use the same ID. |
||||||||||||||||||
FC0020 |
Revenue side name |
Legal name of the entity that received the revenue from another entity within the group. |
||||||||||||||||||
FC0030 |
Identification code for revenue side |
The unique identification code attached to the entity that received the revenue by this order of priority if available:
Specific code:
|
||||||||||||||||||
FC0031 |
Type of code for revenue side |
Type of ID code used for the ‘Identification code for revenue side’ item. Use either the legal entity identifier (LEI) or the specific code. |
||||||||||||||||||
FC0040 |
Sector of the revenue side |
Where the entity that received the revenue from another entity within the group is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the entity that received the revenue from another entity within the group is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. |
||||||||||||||||||
FC0050 |
Expense side name |
Legal name of the entity that provided the revenue to another entity within the group. |
||||||||||||||||||
FC0060 |
Identification code for expense side |
The unique identification code attached to the entity that provided the revenue by this order of priority if available:
Specific code:
|
||||||||||||||||||
FC0061 |
Type of code for expense side |
Type of ID code used for the ‘Identification code for expense side’ item. Use either the legal entity identifier (LEI) or the specific code. |
||||||||||||||||||
FC0070 |
Sector of the expense side |
Where the entity that provided the revenue to another entity within the group is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the entity that provided the revenue to another entity within the group is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. |
||||||||||||||||||
FC0080 |
Indirect transactions |
Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of an indirect transaction, indicate ‘No’. |
||||||||||||||||||
FC0090 |
Single economic operation |
Where the reported intra-group transaction is part of a single economic operation (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of a single economic operation, indicate ‘No’. |
||||||||||||||||||
FC0100 |
Type of transaction |
Identify the type of the P&L transaction. The following closed list of codes shall be used:
|
||||||||||||||||||
FC0110 |
Transaction |
When applicable, instrument to which the revenue or the expense are linked. The following closed list of codes shall be used:
|
||||||||||||||||||
FC0120 |
Currency of transaction |
Identify the ISO 4217 alphabetic code of the currency of payments for the specific P&L transaction. |
||||||||||||||||||
FC0130 |
Transaction date |
Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the P&L transaction. |
||||||||||||||||||
FC0140 |
Amount |
Amount of the transaction or price as per agreement/contract, reported in the reporting currency of the financial conglomerate. |
||||||||||||||||||
FC0150 |
Comments |
Comments shall contain:
|
7.
FC.06 Risk Concentration - Exposure by counterparties
7.1. General remarks
7.2. Instructions concerning specific positions
|
ITEM |
INSTRUCTIONS |
||||||||
FC0010 |
Name of the external counterparty |
This is the name of the external counterparty of the financial conglomerate. |
||||||||
FC0020 |
Identification code of the external counterparty |
The unique identification code attached to the investor/buyer/transferee by this order of priority if available:
Specific code:
|
||||||||
FC0030 |
ID code type of the external counterparty |
Type of ID code used for the ‘Identification code of the external counterparty’ item. Use either the legal entity identifier (LEI) or the specific code. |
||||||||
FC0040 |
Name of the group (in case of group of counterparties) |
Name of the group (if more than one of the external counterparties belong to the same group). |
||||||||
FC0050 |
Rating |
Rating of the counterparty at the reporting reference date issued by the nominated credit assessment institution (ECAI). Where two or more credit assessments are available from nominated ECAIs and they correspond to different parameters for a rated item, the assessment generating the higher capital requirement shall be used. |
||||||||
FC0051 |
Nominated ECAI |
Identify the credit assessment institution (ECAI), giving the external rating in FC0050. |
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FC0060 |
Sector |
Identify the economic sector of the external counterparty on the basis of the latest version of the NACE code (the first level of hierarchy - the letter). |
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FC0070 |
Country |
Identify the ISO Code (3166-1 alpha-2) of the country from which the exposure comes from. If there is an issuer issuing an instrument for an entity, this is the country where the headquarters of the entity’s issuer is located. |
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FC0080 |
Entity of the financial conglomerate |
The name of the entity of the conglomerate related to the exposures. This concerns all entities and a separate entry has to be reported for each entity. If more than one entity of the conglomerate is involved, a separate line is necessary for each entity. |
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FC0090 |
ID code of the entity of the financial conglomerate |
The unique identification code attached to the entity of the conglomerate by this order of priority if available:
Specific code:
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FC0100 |
ID code type of the entity of the financial conglomerate |
Type of ID code used for the ‘Identification code of the entity of the financial conglomerate’ item. Use either the legal entity identifier (LEI) or the specific code. |
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FC0110 |
Equity |
The total amount of the exposures in equity instruments toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. |
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FC0120 |
Bonds |
The total amount of the exposures in bond instruments toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. The exposures for which the exemptions are applicable (FC0260) shall be included in this cell. |
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FC0130 |
Assets whose risks are mainly borne by the policyholders |
The total amount of exposures in assets whose risks are mainly borne by the policyholders toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. Look-through approach shall be used when available. |
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FC0140 |
Derivatives |
The total amount of the exposures in derivatives toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. The derivatives shall be reported at their replacement cost. The replacement cost shall be consistent with the one used under sectoral rules. If different exposures can be offset against each other, the data may be provided in net values (i.e. long exposure + short exposure). |
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FC0150 |
Other investments |
The total amount of the exposures in other investments toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. |
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FC0160 |
Loans and mortgages |
The total amount of the exposures in loans and mortgages toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. |
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FC0170 |
Guarantees and commitments |
The total amount of the exposures (i.e. the maximum actual exposure depending on the liability of the entity) in guarantees and commitments (including unpaid tranches of loans) toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. Guarantees issued by the entities of conglomerate shall be reported in this column, while guarantees where the financial conglomerate entities are beneficiaries shall be reported as credit or insurance risk mitigation deduction (FC0260) and in the indirect exposures cell (FC0220). |
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FC0180 |
Insurance policies |
The total amount of the exposure in the insurance policies (liability limit or sum insured depending on which one represents the maximum possible exposure). |
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FC0190 |
External reinsurance |
The total amount of the exposures in external reinsurance toward the external counterparty. In accordance with sectoral rules, the amount reported is to be reinsurance recoverable. If more than one entity of the group is involved, a separate line is necessary for each entity. |
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FC0200 |
Other direct exposures |
The total amount of the exposures in other instruments toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. If compensation is a possibility, the net value may be presented. |
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FC0210 |
Description of others |
Description of the other instruments that are reported in FC0200. |
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FC0220 |
Indirect exposures |
Total amount of the exposures allocated to the guarantor or to the issuer of the collateral rather than to the immediate borrower. The protected reference original exposure (direct exposure) shall be deducted from the exposure to the original borrower in the columns of ‘Eligible credit or insurance risk mitigation techniques’. The indirect exposure shall increase the exposure to the guarantor or issuer of collateral using the substitution effect. |
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FC0230 |
Transactions where there is an exposure to underlying assets |
Total amount of exposure through transactions such as securitisation positions or exposures in the form of units or shares in collective investment undertakings (‘CIUs’) or through other transactions where there is an exposure to underlying assets. |
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FC0240 |
Currency |
Identify the ISO 4217 alphabetic code of the currency of the exposure. |
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FC0250 |
Total amount of the exposure |
Total exposure towards a single counterparty, where the asset and liabilities due from and to a single counterparty are netted off to define the total net maximum exposure (where possible). The total exposure measures the exposure towards a single counterparty and is defined as: long exposure + short exposure (contrary to a gross maximum exposure which is not requested here (i.e. long exposure + absolute value of short exposure)). No account shall be taken of any risk mitigation instruments or techniques when determining this item. |
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FC0260 |
Credit or insurance risk mitigation technique |
Any deductions that come from the application of credit or insurance risk mitigation techniques allowed by the sectoral rules (e.g. reinsurance, the use of derivatives, or those risk mitigation techniques detailed by Chapter 4 of Regulation EU No 575/2013). |
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FC0270 |
Exemptions |
Any deductions that come from the application of exemptions according to the sectoral rules (e.g. Article 400 of Regulation (EU) No 575/2013 or Article 187 of Commission Delegated Regulation (EU) 2015/35). |
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FC0280 |
Amount of the exposures after credit or insurance risk mitigation technique and exemptions |
Amount of the exposures after credit or insurance risk mitigation technique and exemptions (net amount). |