Question ID:
2015_1959
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - COREP (incl. IP Losses)
Article:
99
Paragraph:
-
Subparagraph:
-
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph:
Annex II, notes on C 04.00 (CA4) rows 740 to 810
Disclose name of institution / entity:
Yes
Name of institution / submitter:
BearingPoint Software Solutions GmbH
Country of incorporation / residence:
Germany
Type of submitter:
Consultancy firm
Subject Matter:
C 04.00 (CA4) form rows 740 to 810 - capital buffer reporting
Question:

Do rows 740 to 810 of the CA4 form report monetary values or percentages (buffer rates)?

Background on the question:

We did not find clear information on whether CA4 rows 740 to 810 report monetary values or percentages (buffer rates).

Date of submission:
21/04/2015
Published as Final Q&A:
03/02/2017
Final Answer:

In rows 740 – 810 of template C 04.00 (CA4) of Annex I of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), the amount of own funds needed to fulfil the respective capital buffer requirements at the respective reporting date shall be reported. This is already explicitly stated in the instructions on row 750 of template C 04.00 in Annex II to the ITS on Supervisory Reporting, but applies equally also for all other rows dedicated to reporting of capital buffers.

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