The questions are related to an EU parent financial holding company that holds a 90% stake in one of its subsidiary, a (Mixed) financial holding company named A. 
•    EU parent company is a (Mixed) financial holding company 
•    Entity A is registered in United Kingdom (CRR Article 4(1)(20) and CRR Article 4(1)(27)) and owns 100% of its subsidiaries named B and C.
•    Entity A has obtained exemption for the prudential consolidation and permission to apply the group capital test (GCT), from the Financial Conduct Authority (UK regulator) based on ‘Investment Firm Prudential Regime’ regulations.  
•    Entity B is a recognised third-country investment firm (CRR article 4(1)(25)) which holds the own funds over and above the minimum local regulatory requirement. The own funds requirement is based on the UK regulations ‘Investment Firm Prudential Regime’ and entity is requires to maintain a lump-sum fixed amount of own funds. 
•    Entity C has a negative accounting equity capital. Entity C is fully included in the prudential consolidation of the Entity A.
•    The accounting capital of the Entity A on a consolidated basis is negative. 
•    Furthermore, as approved by the UK regulator, entity A does not prepare own funds report on a consolidated basis and has adopted alternative approach of the group capital test (GCT). 
Question 1) In this case, should the minority interest computation for consolidated own funds of the EU parent entity be based on the own funds of the entity A (consolidated) or own funds of entity B (standalone)? The own funds report for the entity A (consolidated) is not available, whereas the own funds report for Entity B (standalone) is in place.

Question 2) As per the CRR articles 84(2)/87(2), an institution can choose to not undertake the minority interest calculation for the subsidiary and the minority interest of that subsidiary may not be included in consolidated Common Equity Tier 1 capital/ consolidated own funds. Can EU parent company chose to apply these articles and exclude the entity with potential negative equity ? In this case, entity A. 

Question 3) For NET STABLE FUNDING RATIO computation, the Minority interests amount is considered in the AVAILABLE STABLE FUNDING and available stable funding factor is applied as per the Article 428k(1). In this scenario, how should the EU parent entity include the negative Minority Interest amount in the consolidated NSFR report ? As per the EBA validation rules for the NSFR reporting template, a warning would be triggered if a negative value is reported in any cell of template C81.00 (NSFR - AVAILABLE STABLE FUNDING)