- Question ID
-
2024_7008
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Market risk
- Article
-
325a
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Not applicable
- Type of submitter
-
Consultancy firm
- Subject matter
-
Template C90 at consolidated level
- Question
-
Should the threshold template for market risk at the consolidated level, C90, be filled out netting intra-group positions even if one does not have the permission required by Article 325b? Or should it be compiled as the sum of the individual templates in this case?
- Background on the question
-
The article 325b provides that for the purpose of calculating net positions and own funds requirements on a consolidated basis, institutions may use positions in one institution or undertaking to offset positions in another institution or undertaking.
However, they are met the conditions in paragraph 2 and 3 and they should have the permission of the competent authorities. - Submission date
- Status
-
Question under review
- Answer prepared by
-
Answer prepared by the European Commission because it is a matter of interpretation of Union law.
