Field 210 - (-) Value Adjustments and Provisions. Do the value adjustments and provisions reported here related to the securitised exposures or the securitised positions? Guidelines are contradictory.
The guidelines for this field state "This column gathers information on the value adjustments and provisions applied to the securitised exposures" however refers to column 060 of CR SEC SA which relates to the securitisation positions. Does this field therefore relate to the securitised exposures e.g. mortgages or securitised positions e.g notes?
The value adjustments and provisions required in column 210 of C 14.00 Template are referred to securitised exposures.