EBA · 2013_263 Final Q&A

Group solvency template - columns 300 until 340

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2013-09-18
Answered
2014-02-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

In order to determine the qualifying own funds for the different own funds elements (Common Equity Tier 1, Additional Tier 1 and Tier 2 capital), according to sub 1 of Articles 84, 85, 86, 87, 89, capital requirements should be taken into account. Suppose, the qualifying own funds of a non-regulated entity within the CRR scope of consolidation should be determined. Is our interpretation correct that, given the fact that no capital requirements exists for a non-regulated entity, the outcome of the calculation of the qualifying own funds of a non-regulated entity according to Articles 84, 85, 86, 87, 89 always equal zero?

Background

It is not clear to us how to deal with qualifying own funds (columns 300-340) of non-regulated entities within the CRR scope of consolidation.

Answer

The question refers to two different aspects: the qualified own funds of non-regulated entities and the capital requirements of non-regulated entities. Qualified own funds of non-regulated entities (the "background of the question" asks how to deal with qualified own funds of non-regulated entities): According to Article 82(a) of Regulation (EU) No 575/2013 (CRR), qualifying own funds are only eligible if the entity is a subsidiary listed in (i) and (ii). Due to this limited scope, qualified own funds of non-regulated entities do not exist, which is why no amount shall be reported  for those entities in columns 300-340 in template C 06.00. Capital requirements of non-regulated entities. Capital requirements of non-regulated entities exist on consolidated level (i.e. such entities contribute to the group risk and columns 250 to 290 of template C 06.00 should be filled in) but not on individual level.

Original source: European Banking Authority, Q&A ID 2013_263

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

Similar Q&As

Group solvency template - columns 120, 130 and 140

Answered 2014-02-14

C06.00 - Group Solvency : Information on affiliates (GS) template column 030 and column 070 to 240

Answered 2016-01-29

Group Solvency report: Reporting of the columns 300 to 350 and columns 360 to 400

Answered 2016-10-14

Minority interest, AT1 and T2 instruments qualifying for inclusion in consolidated own funds

Answered 2019-11-08

Requisito minimo Basilea 1 / Basel 1 minimum requirement

Answered 2014-11-14

More Q&As on this topic

Validation rules taxonomy V4.0 C_47.00, C_43.00.a, C_43.00.b, C_43.00.c - v4456_m

Answered 2026-07-03

Threshold exemptions from deduction from Common Equity Tier 1 items – Reporting within CoRep C 07.00

Answered 2026-01-09

Calculation of Ideosyncratic and Systematic Risk

Answered 2026-01-09

Appropriate reporting of unconditionally cancellable commitments (UCCs) subject to transitional arrangements of Article 495d in CR SA (COREP C_07.00)

Answered 2025-12-05

C 25.01 - CREDIT VALUATION ADJUSTMENT RISK (CVA) – Col 0090 - Instruction Clarification

Answered 2025-12-05

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.