Question ID
2025_7663
Legal act
Directive 2014/59/EU (BRRD)
Topic
BRRD Reporting
Article
11
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2025/2303 - ITS on Resolution Planning Reporting
Article/Paragraph
3
Type of submitter
Credit institution
Subject matter
Scope of reporting in Z01.01
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 on the question

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.  

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it concerns is already sufficiently clarified in the applicable regulatory framework. Therefore, no additional EBA guidance or clarification through the Q&A process is considered necessary.

Status
Rejected question