Question ID: FICOD027 - 3387
Regulation Reference: (EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
Topic: Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Article: Annex II
Template: FC.06
Status: Final
Date of submission: 18 Jul 2025
Question
Shall exposures with the same external counterparty that are labelled in different currencies should be reported in separate lines?
Background of the question
The instructions specify “If more than one entity of the financial conglomerate is involved, a separate line is necessary for each entity”. However, the instruction does not specify whether transactions with the same external counterparty that are labelled in different currencies should be reported in separate lines. The reporting instructions only mentioned that [groups need to] “Identify the ISO 4217 alphabetic code of the currency of the exposure.
EIOPA answer
Exposures with the same external counterparty that are labelled in different currencies should be reported in separate lines.