Question
The template require to report all the shareholders (or equivalent) of the group’s entities with more than 2% of share capital (or equivalent) or voting rights, and all the shareholdings (or equivalent) held by entities of the group. In the annotated table for the Z_01.02, the key value is represented only by the column 0020 “Code”. In the event that the same investor holds shares in multiple entities of the Group, it is not possible to report all the shares as an investor can only be reported once.
Background on the question
Key value for the column 0020 “Code” in the Z_01.02 does not allow reporting the shareholdings held by an investor in more than one entity of the Group
Answer
This question has been rejected because EBA guidance or clarification is not needed. This can be the case where harmonisation of practices through the Q&A process is not considered necessary; or that the issue is not material, for example because it is considered to be relevant only to a limited set of institutions or other stakeholders.