Question ID
2024_7138
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
Part Three, Title II, Chapter 6
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex 2 - Solvency, Template C 34.06 column 0040
Type of submitter
Consultancy firm
Subject matter
Template C 34.06 column 0040 & C 34.06 EBA_v10236_a
Question

Shall counterparties having 'Households' counterparty sector be reported in C 34.06 template?

Background on the question

According to Annex 2 - Solvency, Template C 34.06 column 0040, 'Households'  are not within the counterparty sectors to be reported in column 0040 of C 34.06 template. 
EBA validation rule v10236_a is also in line with Annex 2 - Solvency  - {C 34.06, c0040} in {[eba_CT:x10], [eba_CT:x1], [eba_CT:x12], [eba_CT:x598], [eba_CT:x599], [eba_CT:x20]}.

However, misleading requirements can be found in Annotated Table Layout 320-P1-COREP 3.2, where (CT:x5) Households are included in the list of counterparty sectors to be reported in column 0040. 
Additionally, also EBA v4019_a and v10270_a are in line with Annotated Table Layout -   [ei219] in {[eba_CT:x10], [eba_CT:x12], [eba_CT:x1], [eba_CT:x5], [eba_CT:x20], [eba_CT:x18], [eba_CT:x598], [eba_CT:x599]}

Additional clarifications are needed to clearly express weather  'Households' are to be reported in C34.06.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework / release of the respective validation rules.

Status
Rejected question