In ITS-Annex I of the Benchmarking exercise the columns 050 and 060 provide the ISIN code and Bloomberg ticker, respectively. Is the requirement to report only exposures to the instruments specified by the ISIN/Bloomberg ticker or should all exposures to the counterparty be reported?
For example: if the counterparty has been identified based on the LEI code (column 020), should the columns 050 and 060 further restrict the selection to a specific instrument?
The columns 020, 030, 040, 050, 060, 070 and 080 of C 101.00 of Annex I to the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on Supervisory Benchmarking) aim at identifying the relevant counterparty. All exposures to that counterparty have to be reported in the corresponding row of Annex III to the ITS on Supervisory Benchmarking.
The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal. The text of the Implementing Regulation may differ from the text of the draft ITS to which this Q&A refers.