Question ID:
2014_829
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - COREP (incl. IP Losses)
Article:
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph:
C21
Disclose name of institution / entity:
Yes
Name of institution / submitter:
INVOKE
Country of incorporation / residence:
FRANCE
Type of submitter:
Consultancy firm
Subject Matter:
C21 Additional requirements for options (non-delta risks) : reporting requirements
Question:

In the report C21, the taxonomy, accordingly with the ITS last functional XLS templates allows the row 090 to be fed for other column that capital requirements. But, this seems very strange from some of our customers as in all other Market risk templates ( ie. MKR SA COM, MKR SA FX) this row must only be fed for the column "Own fund requirements". => In the report C21.00, for rows "090" shall we report figures in column "010" to ""050"?

Background on the question:

In the report C21, the taxonomy, accordingly with the ITS last functional XLS templates allows the row 090 to be fed for other column that capital requirements. But, this seems very strange from some of our customers as in all other Market risk templates ( ie. MKR SA COM, MKR SA FX) this row must only be fed for the column "Own fund requirements". => In the report C21.00, for rows "090" shall we report figures in column "010" to ""050"?

Date of submission:
10/02/2014
Published as Final Q&A:
05/09/2014
Final Answer:

In the C 21.00 Template (MKR SA EQU), row 090 should be grey-shaded for all columns, except for column 060 "Own funds requirements". The template, DPM and taxonomy will be amended accordingly.

Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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