Question ID: 3251 - FICOD018
Regulation Reference: (EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
Topic: Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Article: Annex II
Template: FC.06
Status: Final
Date of submission: 13 Feb 2025
Question
How to treat in FC06 exposures deducted from Tier 1 and value adjustments, for which there is no reference in the instructions? We would like to propose in this regard an additional column for value adjustments, while the amounts deducted from Tier 1 directly diminish exposures.
EIOPA answer
The total amount of the exposures to be reported in FC0250 is the total exposure towards a single counterparty. This amount should not include the exposures deducted from the own funds under applicable sectoral rules which are also deducted at financial conglomerate level.