EBA · 2014_829 Final Q&A

C21 Additional requirements for options (non-delta risks) : reporting requirements

Name: C21 Additional requirements for options (non-delta risks) : reporting requirements: 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: Consultancy firm
Submitted: 2014-02-10
Answered: 2014-09-05
Answer provided by: ESAs (EBA, ESMA, EIOPA)

Browse ECB SSM Register → More Q&As on this regulation →

Question

In the report C21, the taxonomy, accordingly with the ITS last functional XLS templates allows the row 090 to be fed for other column that capital requirements. But, this seems very strange from some of our customers as in all other Market risk templates ( ie. MKR SA COM, MKR SA FX) this row must only be fed for the column "Own fund requirements". => In the report C21.00, for rows "090" shall we report figures in column "010" to ""050"?

Background

Answer

In the C 21.00 Template (MKR SA EQU), row 090 should be grey-shaded for all columns, except for column 060 "Own funds requirements". The template, DPM and taxonomy will be amended accordingly.

Original source: European Banking Authority, Q&A ID 2014_829

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

Validation Error arising from Guidance Notes for C 18.00 report

Answered 2018-04-06

C 22.00 (Market Risk FX) - Scope of Memorandum Items

Answered 2017-08-04

Template C18.00 - Market Risk: Standardised Approach for Position Risks in Traded Debt Instruments (MKR SA TDI)

Answered 2014-03-21

C 24.00: Capital multipliers due to model limitations

Answered 2023-03-10

Annexes I & II, C 18.00, validation rules v4850_m and v4851_m.

Answered 2018-05-18

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.