EBA · 2025_7642 Rejected question

Deduction of participations and Corep reporting

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
article 36(3) - article 74
Topic
Own funds
Submitted by
Credit institution
Submitted
2025-12-03
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Question

For the deduction under article 17 (1)(e), of RTS 241/2014, what is the correct COREP row for reporting this item? Is reporting under row 0529 “CET1 capital elements or deductions – other” appropriate?

Background

An institution holds preference shares issued by a Singapore-incorporated investment holding company. The instruments do not qualify as CET1, AT1 or Tier 2. The investee is not regulated under Singaporean law, and consequently the exposure cannot be risk weighted based on article 74 CRR.   Given that the investee meets the definition of a financial institution and the instruments are capital instruments, we expect that article 17(1)(e) RTS 241/2014 requires deduction of the exposure from own funds. However, what is the correct COREP row for reporting this item where no dedicated row appears to exist for Article 17 specifically?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7642

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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