QA2020-139 - Column c180 in T03 and T04

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents LDR-–-Reconciliation-of-granular-and-aggregate-reports
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QA2020-139

Question


It is not clear whether c180 (Qualifying as own funds) should be filled in line with the instrument or in line with the component of the instrument. For example, a phased out Tier 2 instrument is listed in two different lines in T03 or T04, once with the amount included in own funds (Line A) and once with the outstanding amount not qualified for own funds (Line B). It is clear that in Line A c180 should be reported as "T2 in phase-out". What is the correct indication for Line B c180 in the example described above? "No" or "T2 in phase-out"?


Response


We confirm that the suggested instrument approach is the one to be followed when filling in c0180 of T03.01 or c0310 of T04.00. However, when reporting on instruments for which only a part of its outstanding amount qualifies as own funds, one single line per instrument is enough to capture all reporting dimensions. Taking T04.00 as an example, if an instrument is classified as 'T2 in phase-out': c0110 should contain the outstanding amount of the instrument, c0310 should be filled in with 'T2 in phase-out' and c0320 should contain only the amount that qualifies as own funds.