EBU Single Rulebook Q&A 2 June 2025 2025_7473 Threshold exemptions from deduction from Common Equity Tier 1 items – Reporting within CoRep C 07.00

Please can we clarify where exposure per article 48 (4), should be reported in COREP Template C 07, Row 0250. The underlying item of investment in question is an Equity investment arising from Trading book primarily assessed for Market Risk; to be more specific, the underlying are CET1 instruments which are in scope for Significant Holding per article 48 (1). Art.