EBA · 2021_6223 Rejected question

v10811_m, grandfathered T2 instruments in M 06.00

Regulation
Directive 2014/59/EU (BRRD)
Article
45i
Topic
BRRD Reporting
Submitted by
Credit institution
Submitted
2021-09-29
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Question

How shall grandfathered T2 instruments with a residual maturity of less than 1 year be reported in M 06.00 - Creditor ranking (resolution entities) (TLAC3)?

Background

We have a question regarding Tier 2 instruments which were issued before 27 June 2019 and are considered grandfathered T2 items (i.e. items represented in C 01.00, r0880), while having a residual maturity of less than 1 year: These instruments are considered eligible liabilities (the amount included in own funds) in M 06.00 - Creditor ranking (resolution entities) (TLAC3) and are reported in column 0060. However, there is no available field in the breakdown by maturity (c0070 - c0110) for instruments with a residual maturity of less than 1 year. This results in a validation error, as according to the validation rule v10811_m, the following rule c0060 = (c0070+c0080+…+c0110) should be true. How should one report these items in M 06.00?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2021_6223

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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