C06.02 - v23688_s - Non negative control

EBA Q&A 2025_7548 · Rejected question

Question

The control indicates that the following columns have to be positive : c0360 = consolidated own funds c0370 = of which : common equity Tier 1 c0390 = oh which: contribution to consolidated result Should this control be applicable?

Background on the question

According to EBA instructions for c0390  "The contribution of each entity to the consolidated result (profit or loss (-)) shall be reported" which means that the figures declared in this column can be negative if the entity has reported losses during the quarter. Thus, the CET1 could be negative for the entity as well at contribution Group level.

Answer

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming [versions of the Reporting framework / releases of the respective validation rules].For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”.

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