EBA · 2014_832 Final Q&A

Label discrepancy

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)

Question

By comparing the ITS published on the EC : http://ec.europa.eu/internal_market/bank/regcapital/legislation_in_force... And the Taxonomy published by the EIOPA last year it seems that some "rows label" and "column labels" are not exactly the same. Which label should be considered as the correct one? instance : - Form C0200 EBA Taxo: Row 020 : Of which: Investment firms under Article 90 paragraph 2 and Article 93 of CRR EC : Row 020 : Of which: Investment firms under Article 95 paragraph 2 and Article 98 of CRR EBA Taxo: Row 030 : Of which: Investment firms under Article 91 paragraph 1 and 2 and Article 92 of CRR EC : Row 030 : Of which : Investment firms under Article 96 paragraph 2 and Article 97 of CRR - Form C0501 EBA Taxo: Row 090 : 1.2.2 Transitional recognition in consolidated own funds of minority interests and qualifying Additional Tier 1 and Tier 2 capital EC : Row 090 1.2.2 Transitional recognition in consolidated own funds of minority interests EBA : Row 100 : 1.3 ADJUSTMENTS TO DEDUCTIONS EC : Row 100 : 1.3 OTHER TRANSITIONAL ADJUSTMENTS [...]

Background

N/A

Answer

C 02.00 Template (CA2), rows 020 and 030: the headings in Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions are right. The DPM and taxonomy will be amended accordingly.   C 05.01 Template (CA5.1): the headings of rows 090 and 100 in Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions are right. The DPM and taxonomy will be amended accordingly.

Original source: European Banking Authority, Q&A ID 2014_832

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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