The correct treatment in template C 04.00 of Annex II of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting is as follows.

 

The difference between the amount reported in position 880 and the total own funds pursuant to CRR is to be reported in this position. If the SA alternative (Art. 500 (2) CRR) is applied, this row is empty.

 

Total own funds pursuant to Regulation (EU) No. 575/2013 (CRR) adjusted as required by Article 500(4) of the CRR (i.e. fully adjusted to reflect differences in the calculation of own funds under Directive 93/6/EEC and Directive 2000/12/EC as those Directives stood prior to 1 January 2007 and the calculation of own funds under this Regulation deriving from the separate treatments of expected loss and unexpected loss under Part Three, Title II, Chapter 3, of CRR) is to be reported in this position. If the SA alternative (Art. 500 (2) CRR) is applied, this row is empty.

 

The amount of own funds required by Article 500(1)(b) of CRR to be hold (i.e. 80 % of the total minimum amount of own funds that the institution would be required to hold under Article 4 of Directive 93/6/EEC as that Directive and Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions stood prior to January 2007) is to be reported in this position.

 

The amount of own funds required by Article 500 (2) of CRR to be hold (i.e. 80 % of the own funds that the institution would be required to hold under Article 92 calculating risk-weighted exposure amounts in accordance with Part Three, Title II, Chapter 2, and Part Three, Title III, Chapter 2 or 3 of CRR, as applicable, instead of in accordance with Part Three, Title II, Chapter 3, or Part Three, Title III, Chapter 4 of CRR, as applicable) is to be reported in this position.

 

The instructions of rows 870 to 900 of C 04.00 will be amended accordingly

 

For further guidance see Q&A 2014_1030