EBA · 2025_7544 Rejected question

Clarifications about the new column 65 “Offsetting Group” in template C06 under DPM 4.0

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-08-05
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Question

Should column 65 (Offsetting Group) in template C06 be reported in 202506?

Background

Under DPM 4.0, template C06 (Group Solvency) includes a new column (065) called ‘Offsetting Group’ which is related to the new market risk framework (FRTB). The FRTB framework has an application date of 1 January 2026 and the European Commission has proposed delaying its entry into force until 1 January 2027.  According to Part II-Group Solvency of Annex II of Regulation 2024/3117 (Instructions for reporting on own funds and own funds requirements) the information to be reported in column 065 must be consistent with the identification of the ‘offsetting group’ that will be carried out under the FRTB. Given that and the fact that this new market risk framework does not apply until 2026 (or 2027 if the Commission's proposal is approved), we understand that column 065 of template C06 may be left blank in 202506 and would not apply until the FRTB framework comes into force
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7544

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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