Question ID: 3255 - FICOD022
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.01, FC.02, FC.03, FC.04, FC.05
Status: Final
Date of submission: 13 Feb 2025
Question
Based on the regulation 2022/2454 for R02, financial conglomerates shall” Insert the numerical value of the thresholds specified in Article 8(2) of Directive 2002/87/EC.”. The lines of the tables (R02.01, R02.02,….) should be aligned with the corresponding template submitted. For example, the threshold for P&L IGTs (template FC 05.00) should be reported under the label R02.05.
EIOPA answer
Unless specificed otherwise by the coordinating authority, the numerical amount of IGT significance threshold(s) filled by the financial conglomerate in lines R02.01, R02.02, etc. shall be aligned with the related detailed templates as follow:
| Threshold for significant IGT | Mapping with transaction type |
| R.02.0 | To be left blank |
| R.02.1 | FC.01 Equity-type transactions, debt and asset transfers |
| R.02.2 | FC.02 Derivatives |
| R.02.3 | FC.03 Off-balance sheet and contingent liabilities |
| R.02.4 | FC.04 Insurance-reinsurance |
| R.02.5 | FC.05 P&L |