Supervision release 1 June 2016 – 39/2016

Financial Reporting (FINREP) as of reporting date 30 June 2016

FINREP reporting by credit institutions, financing institutions and branches at solo level

The scope of FINREP reporting at solo level will change as of the reporting date 30 June 2016. The changes in reporting are due to Regulation 2015/534 of the European Central Bank.

​The F forms to be submitted as of 30 June 2016 are shown in the enclosed Excel table.The scope of reporting by branches depends on both the size of the balance sheet and the home state of the bank that established the branch.

The obligation to submit forms FA and FT is nullified as from the reporting date 30 June 2016.

The national items for solo reporters shown in the current FINREP forms will be deleted as of the reporting date 30 June 2016. For instructions on the future reporting of these items, please see the enclosed appendix.

In this connection, no changes will be made to FINREP reporting at the consolidated level.

The reporting application will be published in the Jakelu Distribution Service in the course of June 2016.

For further information, please contact

Sinikka Taskinen, analyst, tel. +358 10 831 5239 or sinikka.taskinen(at)fiva.fi

Attachments

Investment firms, fund management companies and alternative investment fund managers (AIFMs)

CSV reporting will continue as before. The reporting will comprise the same FINREP/(national) F forms except for the previous breakdown of domestic/foreign items and a few report forms for notes (FA and FT).

The final templates and the name of the data reporting will be published in the Jakelu Distribution Service in the course of June 2016.

With the Regulations and guidelines 2/2016 (Accounting, financial statements and management report) in force on 29 March 2016, investment firms must report group contributions under 'appropriations' in the income statement as of the reporting date 31 March 2016. (Section 11, Paragraph 143)

For further information, please contact

Per Rostedt, analyst, tel. +358 10 831 5232 or per.rostedt(at)fiva.fi

Attachment

Table showing the scope of reporting Finrep and FA/FT templates at solo and group level (excel)