Q&A 2026_7914: Direct/indirect method
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Final EBA Q&A on FINREP reporting (template F 40.01 of the ITS on supervisory reporting, Implementing Regulation 2024/3117): the "accumulated equity interest %" and "voting rights %" refer to the relationship between the reporting institution and each investee. If parent P controls 80% of S1 and S1 controls 60% of S2, P reports towards S2 using the indirect method (48%).
Key points
- For template F 40.02 it refers to Q&A 2024_7222.
Who is affected
Credit institutions reporting FINREP on their group perimeter.
Plain-language version
The European banking authority clears up a technical question about the reports banks send to supervisors: when a bank controls a company through another subsidiary, it must work out its stake by multiplying the percentages (for example, 80% of 60% gives 48%). It is about filling in the data correctly.
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Summary produced with artificial intelligence from the official publication. It may contain errors: always check the original document.
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