Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses. "Operating leases other than investment property" includes, for the column the returns obtained, and for the column the “income”, “expenses” costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item administrative “Other expenses”. Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in operating income. Other” or “Other operating expenses. Other” “Other (46) The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity. PART 3 The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors classes used in FINREP tables. Table 2 Standardised Approach SA exposure classes (CRR article FINREP counterparty sectors Comments 107) exposures shall be assigned to (1) Central banks FINREP counterparty sectors according (a) Central governments or central banks to the nature of the immediate (2) General governments counterparty (b) Regional governments or local (2) General governments authorities (c) Public sector entities (2) General governments (d) Multilateral development (3) Credit institutions (e) International organisations (2) General governments These exposures shall be assigned to (f) Institutions (3) Credit institutions FINREP counterparty sectors according (i.e. credit institutions and investment to the nature of the immediate (4) Other financial corporations firms) counterparty
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses. "Operating leases other than investment property" includes, for the column “income”, the returns obtained, and for the column “expenses” the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item “Other administrative expenses”. Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in “Other operating income. Other” or “Other operating expenses. Other” (46) The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity. PART 3 The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors classes used in FINREP tables. Table 2 Standardised Approach SA exposure classes (CRR article 107) FINREP counterparty sectors Comments (a) Central governments or central banks (1) Central banks (2) General governments exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty (b) Regional governments or local authorities (2) General governments (c) Public sector entities (2) General governments (d) Multilateral development (3) Credit institutions (e) International organisations (2) General governments (f) Institutions (i.e. credit institutions and investment firms) (3) Credit institutions (4) Other financial corporations These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Annex+V_Instructions_FINREP.docx