Question ID
2014_1193
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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
Annex II, C 06.01 / C 06.02
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)
Question

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

Submission date
Final publishing date
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.
Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

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