Question ID
2025_7579
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
147
Paragraph
2
Subparagraph
(d)(ii)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph
Annex II, C 10.00, row 170
Type of submitter
Credit institution
Subject matter
The instructions for row 0170 C10.00 seem inconsistent.
Question

The instructions for row 0170 C10.00 seem inconsistent. The title of the line item "Of which: categorised as secured by residential real estate in IRB" refers to secured by residential real estate. Whereas further instructions, "Exposures assigned under IRB approach to the exposure class 'Purchased receivables' pursuant to Article 147(2), point (d)(ii) of Regulation (EU) No 575/2013.", refers to Purchased recaivables. The article mentioned, 147(2)(d)(ii), refers to retail exposures secured by residential property. 

Is our understanding correct that this row should not only be populated for Purchased receivables under the IRB approach but actually should be populated for secured by residential real estate under IRB approach?

Background on the question

The Instructions seem inconsistent as the title and the article (147(2)(d)(ii)) mentioned refer to exposure class secured by residential real estate in IRB. But the specific instructions refer to purchased receivables.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming versions of the Reporting framework.

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Status
Rejected question