QA2018-106 - Own Funds T01.00

Owned by SRB Services
Feb 01, 2024
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QA2018-106

Question


Assuming that CET1 capital is equal to 1.400€ and it is composed by the following elements: • shares for 1.000€ • related share premium reserves for 300€ • other reserves for 250€ • deductions for 150€ can you kindly confirm if the following representation of T01.00 is correct: • r510 outstanding amount = 1.400€ • r511: o carrying value = 1.000€ (i.e.”face value of the instruments” as requested by the SRB guidance) o outstanding amount = 1.550€ (i.e. ”residual claim of shares, i.e. including the reserves of the entity/group” as requested by the SRB guidance) Moreover, for r511, if the shares are listed on stock exchanges and are not governed by non-EU law, the entire carrying value and outstanding amount would be reported under column c09x.


Response


Yes, the provided representation is correct.