EBU Single Rulebook Q&A 10 March 2015 2015_1878 Clarification of EBA answer published for Q&A 2014_1000

Q&A2014_1000states that there are only two accepted ways in FINREP to report interest income and expenses from financial instruments held for trading, interest income and expenses (“clean price”) or as part of the gains and losses from these assets (“dirty price”), and that for economic hedge there is the possibility to report the amounts separately as financial income or expenses.