Question
It is unclear from template 17 and the Annex V guidance whether template 17 should show either: (a) The difference between the accounting scope of consolidation and the CRR scope of consolidation, or (b) The balances as per the accounting scope of consolidation.
Background on the question
The title of the template ""Reconciliation between Accounting and CRR scope of consolidation"" would suggest it is (a) the difference, whereas the title of the data column ""Accounting scope of consolidation [Carrying amount]"" would suggest it is (b) the accounting consolidation."
Answer
The Templates F 17.01, F 17.02 and F 17.03 (Annex III of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS)) present the carrying amounts of the balance sheet and the nominal amount of the off-balance sheet items recognized under the accounting scope of consolidation.