Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - COREP (incl. IP Losses)
Article 36 (1) b., 37, 469, 478 CRR
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Row 160 CA5.1
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
Transitional adjustments in regards to Goodwill in CA5.1

Please specify where to report the transitional adjustments in regards to Goodwill in CA.5.1 (Transitional provisions).

Background on the question:

According to Article 4 Nr. 113 CRR Goodwill has the same meaning as under the applicable accounting framework and should be therefore regarded as an intangible asset. Therefore, the Goodwill must be deducted in accordance with Article 36 (1) b. CRR in association with Article 37 CRR. Due to this, the transitional provisions for intangible asset also apply for Goodwill (Article 469 and 478 CRR).

Date of submission:
Published as Final Q&A:
Final Answer:

According to Article 4 (115) of the Regulation (EU) No. 575/2013 (CRR), intangible assets include goodwill. As set in the instructions (Annex II of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS)) for row 160 of template C 05.01 (CA 5.1), the transitional adjustment for intangible assets shall be reported in row 160. These transitional adjustments include those related to goodwill.

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