EBU Single Rulebook Q&A 10 February 2025 2025_7337 Definition of ‘subordinated liabilities’ for FINREP reporting

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European Union · · · 14-03-2025

What should be considered as ‘subordinated liabilities’’ for financial reporting purposes in FINREP template 8.2? Does definition of “subordinated liabilities” include also MREL instruments that do not qualify as Common Equity Tier 1, Additional Tier 1 or Tier 2 items meaning and have characteristics defined in the Article 72b(2) of CRR?

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