EBA · 2025_7593 Rejected question

Reporting of minority interest on the NSFR

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
428k, para. 2
Topic
Liquidity risk
Submitted by
Credit institution
Submitted
2025-10-01
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Question

In the Annex XIII of the applicable reporting framework, and regarding the COREP C 81.00, within the NSFR ITS decision tree, Question 2 refers to “Additional Tier 1 capital” (ID 2.1.2), while Question 11 refers to “Minority interests” (ID 2.9.3). Should qualifying minority interests that relate to Additional Tier 1 capital instruments be reported: under the “Additional Tier 1 capital” row (ID 2.1.2), or under the “Minority interests” row (ID 2.9.3)?

Background

The reporting instructions do not explicitly clarify whether minority interests in the form of AT1 instruments should be included in the AT1 category or captured separately under “minority interests.” Given that AT1 is a regulatory capital category, while “minority interests” is a broader classification, the lack of guidance risks inconsistent reporting across institutions.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7593

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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