QA2020-140 - Preferential Shares in T01 r531

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
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QA2020-140

Question


Should preferential shares be included under r521 and 531 and, consequently, also described in the relevant detail sheets or should they be included in r520 or 530.


Response


We confirm that if an instrument is considered AT1 or T2 but is not classified as a liability, then it should be reported in T01.00 under r0520 or r0530, respectively. In such cases, indeed no detailed information will be provided in any of the granular sheets (e.g. T04.00). The SRB will assess the possibility of including this option in future data collection exercises with a view to also collecting detailed information of such instruments.