Reporting of intragroup transactions in templates Z 07.01.1, Z 07.01.2, Z 07.01.3, Z 07.01.4 and Z 07.01.5

Intragroup transactions should be excluded in the data provided in templates Z 07.01 as the criticality assessment should be performed with regard to the economic functions provided by the reporting entities to third parties. FINREP references are provided purely as guidance on the requested information. Taking note on the different scope of reported information, reconciliation between the corresponding data in FINREP and templates Z 07.01.1, Z 07.01.2, Z 07.01.3, Z 07.01.4 and Z 07.01.5 is not obligatory.  Intragroup transactions should be excluded in the data provided in templates Z 07.01 as the criticality assessment should be performed with regard to the economic functions provided by the reporting entities to third parties. FINREP references are provided purely as guidance on the requested information. Taking note on the different scope of reported information, reconciliation between the corresponding data in FINREP and templates Z 07.01.1, Z 07.01.2, Z 07.01.3, Z 07.01.4 and Z 07.01.5 is not obligatory.  Nevertheless, reporting entities should be aware that certain SRB data quality and validation rules (e.g. SRBDQ_0452 to SRBDQ_0497) may assess the consistency between information reported in resolution planning templates and corresponding FINREP data. While such validations do not alter the reporting scope of templates Z 07.01 or create a requirement for a full reconciliation with FINREP, differences arising from the exclusion of intragroup transactions or other scope-related considerations may need to be appropriately documented and explained. Institutions should therefore ensure that any material discrepancies can be justified in the context of the applicable validation framework and supervisory expectations.