EBA · 2025_7548 Rejected question

C06.02 - v23688_s - Non negative control

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
N/A
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-08-06
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Question

The control indicates that the following columns have to be positive :    c0360 = consolidated own funds    c0370 = of which : common equity Tier 1    c0390 = oh which: contribution to consolidated result  Should this control be applicable?

Background

According to EBA instructions for c0390  "The contribution of each entity to the consolidated result (profit or loss (-)) shall be reported" which means that the figures declared in this column can be negative if the entity has reported losses during the quarter. Thus, the CET1 could be negative for the entity as well at contribution Group level.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7548

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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