Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - COREP (incl. IP Losses)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Annex II, C 06.01 / C 06.02
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
Group Solvency template (C06.00) – information on the contribution of entities to solvency of the group (columns 300 to 400)

On what basis should the contribution of entities to solvency of the group (columns 300 to 400) be reported?

Background on the question:

The ITS instructions 13 General remarks 2.3.34 implies the section 18Information on the contribution of individual entities to group solvency 19 should be on a transitional basis (by referencing the CA template)but there is nothing specific within this section to state if we should report on a transitional or full impact basis. ITS Extract - General remarks 2.3.34 26 The principle is to delete the cross-exposures within the same groups in a homogeneous way both in terms of risks or own funds, in order to cover the amounts reported in the group 19s consolidated CA template by adding the amounts reported for each entity in 1dGroup Solvency 1d template. In cases where the 1 % threshold, is not exceeded a direct link to the CA template is not possible 26

Date of submission:
Published as Final Q&A:
Final Answer:
The section of columns 300 to 400 "Contributions to own funds" of template C 06.01 / C 06.02 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall be reported according to the provisions of Regulation (EU) No. 575/2013 (CRR) as in force at the reporting date, i.e. reflecting all transitional provisions applicable at this date.
Final Q&A
Answer prepared by:
Answer prepared by the EBA.