EBA · 2014_1192 Final Q&A

Group Solvency template (C06.00) – information on capital buffers (columns 410 to 480)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2014-05-14
Answered
2016-04-15
Answer provided by
ESAs (EBA, ESMA, EIOPA)

Question

On what basis should the buffers section (columns 410 to 480) be reported?

Background

The ITS instructions do not specify if this section is on a transitional or full impact basis and whether the buffers should be reported under local rules or contributions to the group buffers.

Answer

Relevant entities shall report in columns 410 to 480 of templates C 06.01 and C 06.02 of Annex II of Regulation (EU) 680/2014 (ITS on Supervisory reporting) the capital buffers in accordance with the national transposition measures of Directive 2013/36/EU (CRD IV) and of Regulation (EU) 575/2013 (CRR), including any transitional provisions provided for therein. Likewise, the reported amounts represent the contributions of each entity to group capital buffers, and are based on provisions applicable to determine the buffer requirements for the consolidated situation of a group.

Original source: European Banking Authority, Q&A ID 2014_1192

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

More Q&As on this topic

📋 Track EU financial regulation continuously

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

14-day free trial. No credit card required.