EBA · 2025_7389 Rejected question

Valuation of non-CET1 instruments

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
80, para. 1
Topic
Own funds
Submitted by
Consultancy firm
Submitted
2025-03-28
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Question

As per the EBA REPORT ON THE MONITORING OF ADDITIONAL TIER 1 (AT1), TIER 2 AND TLAC/MREL ELIGIBLE LIABILITIES INSTRUMENTS OF EUROPEAN UNION (EU) INSTITUTIONS – UPDATE document published on the 27th of June 2024, paragraphs 145 to 151, the report advises to include the accrued interest in the amount used for the valuation of such instruments, i.e., the carrying amount in full, for prudential purposes. This however has not been included in any ITS on Corep or MREL that we are aware of. Could you please advise if this change should have a direct impact on the amounts reported in Corep or MREL, whether it is mandatory for all reporting entities and if so, starting with which reference date/reporting framework?

Background

Reporting Own Funds in Corep and MREL: prudential valuation of non-CET1 instruments
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7389

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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