As it has been mentioned in “Question” section instructions of row 0820 of C 04.00 do not provide enough clarity of what is expected in this row. There are two possible situations:

1. Competent Authority has established a P2R equal to 1 % to an institution which reports 10.000 € of RWAs. 

   1. Row 0820 = Blank

   2. Row 0820 = 1 % * 10.000 = 100

2. Competent Authority has established a P2R equal to 100 € 

   1. Row 0820 = 100

This issue was addressed in Q&A 2016_2699 although is archived row 0 0820 instructions of C 04.00 have not been amended. Therefore, it could be understood that the following paragraph of that Q&A still applies to C 04.00: 

“in case the Competent Authority requires the institution : 1. to meet specific target ratios according to Article 104 (2) CRD, these target ratios should be reported in C 03.00 rows 080, 100 and 120 and nothing should be reported in C 04.00, row 820; 2. to calculate additional own funds requirements for Pillar II pursuant to Article 104 (2) CRD, this amount should be included in the solvency ratios reported in C 03.00 rows 070, 090, 110 and, furthermore, included in row 820”

As an internal comment:

We have seen institutions which Pillar II adjustments have been set as a ratio that follow two different approaches related to row 0820 of C 04.00:

• Row 0820 = Blank
• Row 0820 = P2R*RWA.