EBA · 2025_7663 Rejected question

Scope of reporting in Z01.01

Regulation
Directive 2014/59/EU (BRRD)
Article
11
Topic
BRRD Reporting
Submitted by
Credit institution
Submitted
2025-12-16
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Question

Please clarify which scope of consolidation should be applied within the reporting template. Please clarify as well how the reconciliation to the respective measures should be performed depending on the first clarification.

Background

While under II. 1.1 General remarks 1) of "Annex II: Instructions" (IT instructions) the scope for the templates is defined as "scope of  accounting consolidation" which is determined in accordance with the IFRS standards. For the measures to be reported in c0110 and c0150 to c0170, the instructions include references to FinRep and CoRep which is a strong indicator that the reporting shall be based on the prudential scope of consolidation according to CRR.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7663

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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