EBA · 2014_1258 Final Q&A

Reporting ICAAP requirements

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 2
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Consultancy firm
Submitted
2014-06-04
Answered
2016-09-09
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Where does a firm report its ICAAP requirement if it has not undergone a SREP or been notified by its National Competent Authority that it must take additional own funds requirements

Background

Article 73 of CRD IV requires institutions to undertake an internal assessment, which inevitably creates a capital requirement. C03.00 requires firms to report in row 060 et seq. details of impacts on ratios where an NCA has made a decision and imposed an additional capital requirement. If a firm has not undergone a SREP or the NCA is satisfied with their ICAAP where does it report their ICAAP requirement. Row 060 et seq. refers to Article 104(2) which in turn refers to article 73 but only where a 'decision' has been made.

Answer

Row 070 to row 120 of C 03.00 of Annex I of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) only requires institutions to report capital requirements due to Article 92 CRR and Pillar II capital requirements imposed by the competent authority on the basis of Article 104(2) of Directive 2013/36/EU (CRD). If the institution decides to apply stricter requirements to its own funds or to the risk-weighting of their exposures, these stricter requirements have to be reported in {C 01.00; r524}, {C 01.00; r744}, {C 01.00; r974}, {C 02.00; r690} and {C 02.00; r760} of Annex I to the ITS on Supervisory Reporting. No other additional capital requirements which would result from the institution’s own assessment have to be reported.

Original source: European Banking Authority, Q&A ID 2014_1258

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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