EBA · 2016_3035 Final Q&A

Thresholds for Common Equity Tier 1

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2016-12-07
Answered
2017-04-07
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

CET1 threshold amounts are requested to report in the CA4 template (C 04.00) in the ID items 8 and 9. On which calculation basis shall the threshold amounts be reported in these items, based on the fully phased-in definition or the transitional definition?

Background

The ITS on Supervisory Reporting lays down the reporting requirement instructions with references to the CRR articles 46(1) and 48(1) for respectively, the ID 8 and 9. These are the articles based on the application of the fully phased-in definition, without taking into account the derogations laid down in Chapter 1 and 2 of Part Ten of the CRR. No relevant articles of the derogations are provided for these reporting items. Therefore, these thresholds shall be calculated and reported without corrections due to the transitional provisions of Part Ten, to our opinion. In addition, the ID item 10 – 17,65% CET1 threshold requires expressly the threshold calculation after all deductions, NOT including any adjustment due to transitional provisions.

Answer

The amounts reported in rows 190 to 210 of template C 04.00 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) reflect the thresholds as defined in Article 46 (1) point (a) and Article 48 (1) of Regulation (EU) No 575/2013 (CRR). The transitional provisions of Part Ten of the CRR, specifically Articles 470 and 472 CRR, shall not be taken into account when reporting values in template C 04.00, rows 190 to 210 of Annex I to the ITS on Supervisory Reporting.

Original source: European Banking Authority, Q&A ID 2016_3035

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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