Group Solvency report: The distinction between the contents of the columns 350 “Goodwill / Negative goodwill” and 400 “Goodwill / Negative goodwill” of the Group Solvency report

Group Solvency templates are defined in Annex I of the Regulation (EU) 2021/451 (ITS on Supervisory Reporting). Following Annex II of the ITS on Supervisory Reporting, column 350 is the goodwill for those entities contributing to the own funds of the group by minority interest, qualifying Tier 1 capital or qualifying own funds according to Part II Title II of Regulation (EU) No 575/2013 (CRR). Whereas column 400 shall be reported for all consolidated entities which contribute to the consolidated own funds as indicated in Article 18 of the CRR. The amounts to be reported in columns 350 and 400 refer to goodwill (not negative goodwill). The templates and instructions will be amended in this respect. Moreover, the information reported in the column 400 is subject to a threshold of 1 % of the total risk exposure amount of the group or when its contribution to the total own funds exceeds 1% of the total own funds of the group. Both column 350 and 400 include goodwill accounted for as intangible asset, goodwill included in the valuation of significant investments and deferred tax liabilities associated to goodwill. Column 350 shall be used to report the goodwill, if the respective entity contributes to the solvency of the group either by qualifying own funds only or by qualifying own funds and consolidated own funds (see also answer to Q&A 2014 1396 ). Column 400 shall be used only if the respective entity contributes to the solvency of the group by consolidated own funds, subject to the thresholds described above.