Question
In table F 40.01, Annex III, the group structure should be reported entity-by-entity. Question: What is the level of detail required in this table? Approach 1: only subsidiaries Approach 2: subsidiaries of subsidiaries (i.e. all companies in the group) Example: Group XYZ comprises Parent A which owns sub-group B and subgroup C. Both subgroup B and C are part of the CRR base of consolidation. Should the Group XYZ report in table 40.01 only the first level of subsidiary in subgroup B and C (I.e. parent company of sub-groups B and C) or also all companies owned by sub-group B and C?
Background on the question
In table F 40.01, Annex III, the group structure should be reported entity-by-entity. Question: What is the level of detail required in this table?
Answer
All subsidiaries, joint ventures and associates included within the accounting scope of consolidation have to be reported in template F 40.01. In the above example, all companies that are in turn subsidiaries of B or C will also be reported.