EBA · 2014_1193 Final Q&A

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

Name: Group Solvency template (C06.00) – information on the contribution of entities to solvency of the group (columns 300 to 400): EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

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: 2016-09-09
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

On what basis should the contribution of entities to solvency of the group (columns 300 to 400) be reported?

Background

The ITS instructions 13 General remarks 2.3.34 implies the section 18Information on the contribution of individual entities to group solvency 19 should be on a transitional basis (by referencing the CA template)but there is nothing specific within this section to state if we should report on a transitional or full impact basis. ITS Extract - General remarks 2.3.34 26 The principle is to delete the cross-exposures within the same groups in a homogeneous way both in terms of risks or own funds, in order to cover the amounts reported in the group 19s consolidated CA template by adding the amounts reported for each entity in 1dGroup Solvency 1d template. In cases where the 1 % threshold, is not exceeded a direct link to the CA template is not possible 26

Answer

The section of columns 300 to 400 "Contributions to own funds" of template C 06.01 / C 06.02 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall be reported according to the provisions of Regulation (EU) No. 575/2013 (CRR) as in force at the reporting date, i.e. reflecting all transitional provisions applicable at this date.

Original source: European Banking Authority, Q&A ID 2014_1193

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.

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