QA2020-101 - M 04.00 PoE entity

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Additional-LDR
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Unique Identifier

QA2020-101

Question


The Funding Structure Sheet "M 04.00 - Funding structure of eligible liabilities (LIAB MREL)" must be filled exclusively by PoE entites in accordance with the Guidance. The PoE volume consists of the regulatory capital of the Group and the issued eligible liabilities of the settlement unit. However, in lines 230, 330, 430, 530, 630, 730 and 830 of the template, values for instruments issued by subsidiaries are also queried ("of which: issued by subsidiaries"). Which values exactly should be entered here?


Response


BRRD2 allows liabilities issued by subsidiaries to be eligible for MREL, provided that they meet the conditions of BRRD Art. 45b(3). Such liabilities are to be reported in rows 0230, 0330, 0430, 0530, 0630, 0730 and 0830.