In the ITS, the row 280 of the reporting C0700 is forbidden for the following exposure classes : -Government, -Corporates, -Institutions, -Retail. When we look at the taxonomy it seems that no particular control is done to forbid figures for those cells. Does the EBA expects any figures for those cells?
280 Other risk weights This row is not available for exposure classes Government, Corporates, Institutions and Retail. For reporting those exposures not subject to the risk weights listed in the template. Article 113 (1) to (5) of CRR. Unrated nth to default credit derivatives under the Standardized Approach (Article 134 (6) of CRR) shall be reported in this row under the exposure class "Other items". See also Article 124 (2) and Article 152 (2) point (b) of CRR.
According to the instructions in Annex II of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions for row 280 of the C 07.00 Template (CR SA), no data should be reported for the exposure classes Government, Corporates, Institutions and Retail. The DPM and taxonomy will be amended to close the facts for the data points corresponding to these exposure classes.