EBA · 2013_377 Final Q&A

ITS reporting - Group Solvency - Applicable only at top conso level

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2013-10-10
Answered
2014-03-07
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

Could you confirm that this table is applicable only at top conso level only, ie it is not required to report this in sub-consolidated reports

Background

EBA - ITS - 2013-02 - Group Solvency C06.00 - Information on affiliates (GS) Instructions to ITS: Template related instructions. Para 36 page 54 "It is possible for one consolidated group to be included within another consolidated group in which case the consolidated entity will have their details included in a higher consolidated group's GS template

Answer

Template C06.00 13 Group Solvency (GS) is applicable not only at top consolidated level, but also at sub-consolidated level if the subgroup is subject to reporting requirements. The GS template aims to give a comprehensive view of a group within the scope of consolidation according to Part One, Title II, Chapter 2 of Regulation (EU) No 575/2013 (CRR). Hence the information is reported on an entity-by-entity-basis. This also means that the entities within a subgroup shall be reported entity-by-entity in the GS of the entire group, even if the sub-group itself is subject to reporting requirements. If the subgroup is subject to reporting requirements, it shall also report the GS template on an entity-by-entity basis, although those details are included in a higher consolidated group 19s GS template. It should be noted that the contribution of an entity is only reported above the threshold described in point 37 of Annex II.

Original source: European Banking Authority, Q&A ID 2013_377

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

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

Answered 2016-01-29

Group Solvency template (C06.00) – information on the contribution of entities to solvency of the group (columns 300 to 400)

Answered 2016-09-09

114

Answered 2019-10-31

Reporting of template “SEC DETAILS” on consolidated or/and individual basis. C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)

Answered 2014-04-04

Group Solvency report: The content of the column 390 “Contributions to consolidated result” of the Group Solvency report

Answered 2016-10-14

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.