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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
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"?

Submission date
Final publishing date
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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