of Investee”, assets of the Investee” and or (loss) of “Equity “Total “Profit the Investee” include the amounts of these items in the last financial statements of the investee. of investee” means the country of residence of the investee. “Residence of investee” the sector of counterparty as defined in paragraph “Sector 25 of Part 1. code” shall be provided on the basis of the principal activity of the “NACE investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by for financial “section”); corporations, NACE codes shall be reported with a two level detail (by “division”). equity interest (%)” is the percentage of ownership “Accumulated instruments held by the institution as of the reference date. rights (%)” means the percentages of voting rights associated to the “Voting ownership instruments held by the institution as of the reference date. structure [relationship]” shall indicate the relationship between the “Group parent and the investee (subsidiary, joint venture or associate). treatment [Accounting Group]” shall indicate the accounting “Accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation or equity method). treatment [CRR Group]” shall indicate the accounting “Accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method). amount” means amounts reported on the balance sheet of the “Carrying institution for investees that are neither fully nor proportionally consolidated. cost” means the amount paid by the investors. “Acquisition link to the investee” the amount of goodwill reported on the “Goodwill consolidated balance sheet of the institution for the investee in the items or in subsidiaries, joint ventures and associated”. “goodwill” “investments value of the investments for which there are published price “Fair quotations” means the price at the reference date; it shall be provided only if the instruments are quoted. Group structure: (40.2) “instrument-by-instrument” The following information shall be reported on an basis: code” includes the ISIN code of the security. For securities “Security without ISIN code assigned, it includes another code that uniquely identifies the security. company code” is the identification code of the entity within the “Holding group that holds the investment.
“Equity of Investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” include the amounts of these items in the last financial statements of the investee. “Residence of investee” means the country of residence of the investee. “Sector of investee” the sector of counterparty as defined in paragraph 25 of Part 1. “NACE code” shall be provided on the basis of the principal activity of the investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”). “Accumulated equity interest (%)” is the percentage of ownership instruments held by the institution as of the reference date. “Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date. “Group structure [relationship]” shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate). “Accounting treatment [Accounting Group]” shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation or equity method). “Accounting treatment [CRR Group]” shall indicate the accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method). “Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated. “Acquisition cost” means the amount paid by the investors. “Goodwill link to the investee” the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”. “Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted. Group structure: “instrument-by-instrument” (40.2) The following information shall be reported on an basis: “Security code” includes the ISIN code of the security. For securities without ISIN code assigned, it includes another code that uniquely identifies the security. “Holding company code” is the identification code of the entity within the group that holds the investment.
Annex+V_Instructions_FINREP.docx