Question 1
The memorandum items in rows 290 to 320 of table C 07.00 of Annex I of Regulation (EU) No 680/2014 - ITS on supervisory reporting include both exposures secured by mortgages on immovable property according to Article 112 (i) of Regulation (EU) No. 575/2013 (CRR) and exposures in default according to Article 112 (j) CRR, broken down by obligors and allocated according to paragraph 55 of Annex II of the ITS on supervisory reporting.
In detail, the memorandum rows include the following items:
22 row 290: exposures secured by mortgages on commercial immovable property according to Articles 124 and 126 CRR,
22 row 300: exposures in default according to Article 112 (j) CRR which are assigned a risk weight of 100%
22 row 310: exposures secured by mortgages on residential immovable property according to Articles 124 and 125 CRR
22 row 320: exposures in default according to Article 112 (j) CRR which are assigned a risk weight of 150%
See answer to Q&A
2014_1163 for the treatment of exposures secured by mortgages on a real estate which are in default.
Question 2
According to paragraph 53 of Annex II of the ITS on supervisory reporting, the memorandum items in rows 290 to 320 of table C 07.00 must not be reported for the exposure class "exposures associated with particularly high risk".
The intent of the respective rows is to 1cprovide additional information about the obligor structure of the exposure classes 'in default' or 'secured by immovable property' 1d (see paragraph 55 of Annex II of the ITS on supervisory reporting). Hence, exposures which are originally assigned to the exposure class "exposures associated with particularly high risk" (Article 112 (k) CRR) must not be included in the memorandum items of rows 290 to 320.
