Template C 68.00 of Annex XVIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) gathers information on the most relevant sources of funding for the institutions. As pointed out in the instructions on 1.3. “Concentration of funding by product type (C 68.00), rows 120, 130, and 140 are “of which” positions referring to row 110 of template C 68.00 and thus reporting of each row refers independently to row 110. Therefore, reporting of intra-group funding in row 140 has to be part of reporting of rows 120 or 130 respectively as it was answered in Q&A 2015_1949. The sum of rows 120 and 130 is expected to be equal or inferior the amount reported in row 110. According to Annex XIX: “5. The figures reported in rows 1. ‘Retail’, 2.1 ‘Unsecured wholesale funding’, 2.2 ‘Secured wholesale funding’ can include broader product types than the underlying ‘of which’ items.”

With regard to ID 2.2 “Secured wholesale funding”, the amount reported in row 150 could be equal to or greater than the sum of all “of which positions” reported in rows 160, 170 and180. According to instructions row 190 is a subset of row 150: “Of the funding in row 150, that which is funding obtained from intra-group entities”. Therefore, the amount reported in row 190 can additionally be reported in rows 160,170 and 180 as well, following the criteria of Q&A 2015_1949.