Should 'Corporate Specialised Lending' reported within row 040 exclude specialised lending under the slotting criteria?
The instructions on template C09.02 (CR GB2) incorporate a statement that 'Corporates - of which: Specialised Lending' reported within row 040, should exclude specialised lending under the slotting criteria referred to in article 153(5) of the CRR.
A validation rule requires both the CR GB 2 and CR IRB 1 Corporate - Specialised Lending to reconcile, but the exposure class 'Corporate - Specialised Lending' within the CR IRB 1 template doesn't exclude exposures under the slotting criteria.
As stated in Annex II of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), row 040 of C 09.02 shall exclude specialised lending exposures, the risk-weighted exposure amounts of which are calculated according to Art. 153 (5) of Regulation (EU) No. 575/2013 (CRR).
The validation rules comparing values provided for specialized lending in C 09.02 and C 08.01 will either be amended to reflect this difference or deleted.
However, it should be noted that specialised lending exposures, the risk-weighted exposure amounts of which are calculated according to Art. 153 (5) CRR are included in row 030 (corporates) of template C 09.02.