QA2017-81 - Guidance T06.00

Owned by SRB Services
Feb 01, 2024
Atribute Detail
Resolution Reporting Subject Matter Guidance
Guidance Documents -
Taxonomy -
Unique Identifier

QA2017-81

Question


“Qualifying as Own funds”; What kind of instruments could be understood to be pointed this field? Is there meant to be reported subordinated debt instruments? Question arise as template contains page T02 where own capital is requested to be reported.


Response


Table T02.00 does not provide detailed information on own funds instruments but on requirements. All instruments need to be reported from T03.01 to T08.00 regardless of whether they are constituent of own funds. As such, any subordinated loan that is not a security and qualifies as own funds shall indeed be reported in T06.00.