Appendix 8 - Details of FINREP templates and related reporting instructions
The reporting rules in the Regulatory Reporting Part of the PRA Rulebook refer to the following FINREP templates:
|
Templates 1.1, 1.2, 1.3 |
Balance Sheet Statement (assets, liabilities and equity) |
|
Template 2 |
Statement of profit or loss |
|
Template 3 |
Statement of comprehensive income |
|
Template 4.3.1 |
Financial assets at fair value through other comprehensive income |
|
Template 4.4.1 |
Financial assets at amortised cost |
|
Template 5.1 |
Loan and advances other than held for trading by product |
|
Template 7.1 |
Financial assets subject to impairment that are past due |
|
Template 9.1.1 |
Off-balance sheet exposures and commitments and guarantees measured at fair value: Loan commitments, financial guarantees and other commitments given |
|
Template 12.1 |
Movements in allowances and provisions for credit losses |
|
Template 12.2 |
Transfers between impairment stages (gross basis presentation) |
|
Template 13.1 |
Breakdown of collateral and guarantees by loans and advances other than held for trading |
|
Template 18 |
Information on performing and non-performing exposures |
|
Template 19 |
Information forborne exposures |
|
Template 20.4 |
Geographical breakdown of assets by residence of the counterparty |
|
Template 20.7 |