- Question ID
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2025_7548
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - COREP (incl. IP Losses)
- Article
-
N/A
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Not applicable
- Article/Paragraph
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N/A
- Type of submitter
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Credit institution
- Subject matter
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C06.02 - v23688_s - Non negative control
- Question
-
The control indicates that the following columns have to be positive :
c0360 = consolidated own funds
c0370 = of which : common equity Tier 1
c0390 = oh which: contribution to consolidated result
Should this control be applicable? - Background on the question
-
According to EBA instructions for c0390 "The contribution of each entity to the consolidated result (profit or loss (-)) shall be reported" which means that the figures declared in this column can be negative if the entity has reported losses during the quarter. Thus, the CET1 could be negative for the entity as well at contribution Group level.
- 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 [versions of the Reporting framework / releases of the respective validation rules].
For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”.
- Status
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Rejected question
