What is a Significant Investment?

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COREP: Significant Investments

In relation to Own Funds, any of the following is considered a Significant Investment:

• Ownership of Common Equity Tier 1 Instruments of a relevant entity which exceeds 10% of  the Common Equity Tier 1 Instruments issued by that entity;
• A participation within the in an insurance undertaking, reinsurance undertaking of a financial undertaking; and
• Ownership of the Common Equity Tier 1 instruments issued by an entity that is not included in consolidation, but is included in the same accounting consolidation as the institution for the purposes of financial reporting.

To ensure you have correctly identified any Significant Investments for COREP regulatory reporting purposes, contact our COREP Support team for assistance.