Contents
- Template EU LI1 - Differences between the accounting scope and the scope of prudential consolidation and mapping of financial statement categories with regulatory risk categories. Flexible format.
- Template EU LI2 - Main sources of differences between regulatory exposure amounts and carrying values in financial statements. Fixed format.
- Template EU LI3 - Outline of the differences in the scopes of consolidation (entity by entity)
- Table EU LIA - Explanations of differences between accounting and regulatory exposure amounts. Free format text boxes for disclosure of qualitative information
- Table EU LIB – Other qualitative information on the scope of application. Free format text boxes for disclosure of qualitative information
- Template EU PV1 – Prudent valuation adjustments (PVA): Fixed format
5.Institutions shall disclose the information referred to points (f), (g) and (h) of Article 436 CRR following the instructions provided below in this Annex to complete table EU LIB which is presented in Annex V to this Implementing Regulation.Legal references and instructionsRow number | Explanation(a) | Institutions shall disclose any current or expected material practical or legal impediment to the prompt transfer of own funds or to the repayment of liabilities between the parent undertaking and its subsidiaries.(b) | Where applicable, institutions shall disclose the name or names of the subsidiaries that are not included in the consolidation.(c) | Where applicable, institutions shall disclose the circumstances under which use is made of the derogation referred to in Article 7 CRR or the individual consolidation method laid down in Article 9 CRR.(d) | Where applicable, institutions shall disclose aggregate amount by which the actual own funds are less than required in all subsidiaries that are not included in the consolidation, and the name or names of those subsidiaries.
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