Societe Generale - European Banking Authority - Europa

ITS ON SUPERVISORYREPORTING – EBA CP 50COMMENTSPROPOSALOFFREQUENCYonly on an annual basis because mostcalculation are annualThese information is consistent only on anMemo items [related to staff27.3 annual basis because most calculation areexpenses]annual28 Components of own funds - - -28.1 Subordinated financial liabilitiesMinority interests: accumulated28.2.other comprehensive income28.3Information on unrealised gainsand losses- According to IAS 1 (BC 65), the items ofthe other comprehensive income can be detailedeither net of taxes or before taxes. This optionshould not be removed because of the EBAreporting. .PROPOSALOF FIRSTREMITTANCEDATE2929.129.2Breakdown of selectedincome statement itemsRealised gains and losses onfinancial assets and liabilities notmeasured at fair value throughprofit or loss by accountingportfolioGains and losses on financialassets and liabilities designatedat fair value through profit or lossSeems to be very closed to table 17. should bedeletedIFRS 7 – (c) requires the amount of change,during the period and cumulatively, in the fairvalue of the financial asset that is attributable tochanges in the credit risk only for financial assetsThis tableshould bedeletedThis tableshould bedeleted29