Question ID
2026_7694
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
na
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph
Na
Type of submitter
Credit institution
Subject matter
DPM 4.2 Resolution Planning reporting Template Z12 Treatment of the “Instrument Type” field
Question

With reference to the DPM 4.2 Resolution Planning reporting framework and, in particular, to Resolution Plan Template Z12, field “Type of instrument”, could you confirm the correct classification of the instruments listed below under the Italian jurisdiction for reporting purposes?

Background on the question

Template Z12 requires institutions to classify liabilities and capital instruments according to the “Type of instrument”.
In order to ensure consistent and harmonised reporting, clarification is requested on the appropriate classification to be applied in Template Z12.
For the purposes of reporting the Z12 Model, we ask whether the following classifications that we will adopt, based on the substantial characteristics of the methods of transfer of the instruments and for the exercise of the investors' patrimonial and administrative rights, are compliant with the Supervisory Authority's expectations:

1) “Bearer bonds” including: 
                 a) Senior bond
                 b) Senior non-preferred bond
                 c) Subordinated bond
                 d) Structured bond (incl. certificates)
                 e) Covered bond

2) “Titles of ownership” including:
                 a) Ordinary share issued

3) ”Certificates of deposit / Commercial paper” including:
                  a) Certificate of deposit / Commercial paper

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it raises is beyond the remit of the Q&A process and as such it cannot be addressed via a Q&A. The objective of the Q&A tool is not to answer questions that put into doubt the correctness of the legal framework, seek a modification of the legal framework or would require such a modification in order to address the question.

Status
Rejected question