QA2018-29 - Equity T06.00

Question

We have received comments of the SRB to include equity instruments (e.g. the CET 1 instruments) in the granular information of T06.00 "Financial Liabilities". However this appears contradictory to the guidance, whereas only liabilities that are not covered by any of the other detailed information requirements have to be shown in T06.00 (and thus not equity instruments). We ask for clarification.

Response

Equity instruments (e.g. share capital/ordinary shares) should be reported in T04.00 as stated in the Guidance.

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