Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	Securities
Taxonomy	-
Unique Identifier	QA2019-133

Question

According to new SRB Guidance 2019: "Entities should report the Common Equity Tier 1 capital as defined in articles 26 through 50 of the CRR (COREP C01.00-020-010) in the total outstanding amount (c1c0122)." It seems that there might be an inconsistency between the articles 26 to 50 of the CRR and the definiton of the value COREP C020-010 mentionned in the guidance. The c020-010 corresponds to the phased-in CET1 when articles 26 to 50 of the CRR deal with fully loaded own funds. Do you confirm that we should report the phased-in CET1 as reported in the c020-010 (Corep) ?

Response

Yes.

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