Question ID:
2014_891
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - COREP (incl. IP Losses)
Article:
Article 113, 501
Paragraph:
(1) to (5)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph:
5
Disclose name of institution / entity:
No
Type of submitter:
Consultancy firm
Subject Matter:
C 07.00 CR SA STD Column 215: which amount should be display in Column 215 for exposures NOT subject to SME-supporting factor? Should we display 0 or the amount of risk weighted assets?
Question:

C 07.00 CR SA STD Column 215: which amount should be display in Column 215 for exposures NOT subject to SME-supporting factor? Should we display 0 or the amount of risk weighted assets?

Background on the question:

C 07.00 CR SA STD Column 215: which amount should be display in Column 215 for exposures NOT subject to SME-supporting factor? Should we display 0 or the amount of risk weighted assets? For example: 1. for Exposures to central governments or central banks there is no possibility to benefit from the SME-supporting factor, then which amount should be display in column 215? 0 € or the risk weighted assets. If the risk weighted assets must be display then column 215 will be always equal to column 220. 2. for Exposures to corporates when the SME-supporting factor cannot be applied due to regulation which amount should be display in column 215? 0 € or the risk weighted assets.

Date of submission:
03/03/2014
Published as Final Q&A:
05/09/2014
Final Answer:

Column 215 "RISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR" of the C 07.00 template (CR SA) shall display the amount of risk-weighted assets of exposures subject to the SME-supporting factor and of exposures not subject to the SME-supporting factor, as indicated in the instructions, which refer to Articles 113(1) to (5) of the Regulation (EU) No. 575/2013 (CRR). Column 220 "RISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR" shall display this amount after application of the SME-supporting factor. I.e. for exposures not subject to the SME-supporting factor the risk-weighted exposure amount reported in columns 215 and 220 are the same.

 

Validation formula V1782_h will be removed (see question ID: 2013_309).

Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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