Question
Please clarify which scope of consolidation should be applied within the reporting template. Please clarify as well how the reconciliation to the respective measures should be performed depending on the first clarification.
Background on the question
While under II. 1.1 General remarks 1) of "Annex II: Instructions" (IT instructions) the scope for the templates is defined as "scope of accounting consolidation" which is determined in accordance with the IFRS standards. For the measures to be reported in c0110 and c0150 to c0170, the instructions include references to FinRep and CoRep which is a strong indicator that the reporting shall be based on the prudential scope of consolidation according to CRR.
Answer
This question has been rejected because the issue it concerns is already sufficiently clarified in the applicable regulatory framework. Therefore, no additional EBA guidance or clarification through the Q&A process is considered necessary.