Question ID
2025_7593
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Liquidity risk
Article
428k
Paragraph
2
Subparagraph
N/A
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph
N/A
Type of submitter
Credit institution
Subject matter
Reporting of minority interest on the NSFR
Question

In the Annex XIII of the applicable reporting framework, and regarding the COREP C 81.00, within the NSFR ITS decision tree, Question 2 refers to “Additional Tier 1 capital” (ID 2.1.2), while Question 11 refers to “Minority interests” (ID 2.9.3). Should qualifying minority interests that relate to Additional Tier 1 capital instruments be reported: under the “Additional Tier 1 capital” row (ID 2.1.2), or under the “Minority interests” row (ID 2.9.3)? 

Background on the question

The reporting instructions do not explicitly clarify whether minority interests in the form of AT1 instruments should be included in the AT1 category or captured separately under “minority interests.” Given that AT1 is a regulatory capital category, while “minority interests” is a broader classification, the lack of guidance risks inconsistent reporting across institutions.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because EBA guidance or clarification is not needed. This can be the case where harmonisation of practices through the Q&A process is not considered necessary; or that the issue is not material, for example because it is considered to be relevant only to a limited set of institutions or other stakeholders.

Status
Rejected question