EBA · 2025_7525 Rejected question

EBA Funding Plan return - Annex 1 - 2.3.1 (P01.02) and 9.1 (P05.00)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
N/A, para. N/A
Topic
Supervisory reporting - Funding Plans
Submitted by
Credit institution
Submitted
2025-07-16
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Question

Guidance is needed on why there is a specific AT1 issuance/maturity section under debt securities/liabilities in P01.02,r191,c010 & P05.00, r0030 & r0040, c10-40 whereas under IFRS and therefore FINREP they are included in equity. This is leading to a validation error with FINREP which we would like the EBA to consider on the most appropriate way to resolve for the completion of the Funding Plan return.

Background

If we reclassify AT1 from equities to AT1 issuance in P01.0, r191, c010 we get validation error “Total debt securities issued in FP {P01.02,r340,c010} should be equal to the value in FINREP ({F08.01.a,r0360,c0010+c0020+c0030 })”.  If we keep AT1 issuance in equity, we then get the validation error against issuances in P05.00 for AT1s: V08934_m, v08936_m, v08938_m and v08940_m.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7525

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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