QA2025-11- CET1 reporting in MBDT

Question

Our understanding is that B02.00 template should include only the face value of the share capital e.g. the values of fields c0060 “Original amount issued in foreign currency”, c0080 “Outstanding principal amount”, c0120 “Outstanding amount”, c0610 “Carrying amount” should all be equal to the face value of the instrument (without reserves) and in line with LDR row 511 column 121 “Carrying amount”. How should CET1 be reported in B01.00 tab? Should the total amount of LDR row 511 column 122 “Outstanding amount” be included under category “Title of ownership”? or should “Title of ownership” be equal to the face value only, while other items e.g. reserves will be reported under “Other equity items”?

Response

Yes, for CET1 instruments (i.e. shares or other titles of ownership) the amount to be reported in tab B02.00 should be the face value of the share capital. Regarding tab B01.00, two different categories in column c0030 relate to the reporting of CET1: 1. “Title of ownership”: the amount reported under this category should reconcile with the amount reported in B02.00; and 2. “Other equity items”: the amount reported under this category should capture any other equity item (e.g. reserves). In principle, the sum of the two components should reconcile with the outstanding amount reported in LDR T01.00, row r0511, column c0122.

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