Question ID
2014_832
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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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 I TO XIII
Type of submitter
Consultancy firm
Subject matter
Label discrepancy
Question

By comparing the ITS published on the EC : http://ec.europa.eu/internal_market/bank/regcapital/legislation_in_force... And the Taxonomy published by the EIOPA last year it seems that some "rows label" and "column labels" are not exactly the same. Which label should be considered as the correct one? instance : - Form C0200 EBA Taxo: Row 020 : Of which: Investment firms under Article 90 paragraph 2 and Article 93 of CRR EC : Row 020 : Of which: Investment firms under Article 95 paragraph 2 and Article 98 of CRR EBA Taxo: Row 030 : Of which: Investment firms under Article 91 paragraph 1 and 2 and Article 92 of CRR EC : Row 030 : Of which : Investment firms under Article 96 paragraph 2 and Article 97 of CRR - Form C0501 EBA Taxo: Row 090 : 1.2.2 Transitional recognition in consolidated own funds of minority interests and qualifying Additional Tier 1 and Tier 2 capital EC : Row 090 1.2.2 Transitional recognition in consolidated own funds of minority interests EBA : Row 100 : 1.3 ADJUSTMENTS TO DEDUCTIONS EC : Row 100 : 1.3 OTHER TRANSITIONAL ADJUSTMENTS [...]

Background on the question

N/A

Submission date
Final publishing date
Final answer

C 02.00 Template (CA2), rows 020 and 030: the headings in Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions are right. The DPM and taxonomy will be amended accordingly.

 

C 05.01 Template (CA5.1): the headings of rows 090 and 100 in Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions are right. The DPM and taxonomy will be amended accordingly.

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

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