Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - COREP (incl. IP Losses)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Annexes I and II, C 07.00, validation rules
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
C 07.00, validation e4894_n (validations for v2.6)

This validation rule indicates that for exposure class ‘Institutions’ rows 140 to 170 and 190 to 280 of C 07.00 for columns 010 to 040 and 150 to 240 should be empty. Where should the following exposures to institutions be reported?

  1. According to Article 113 (6) CRR an institution may have exposures which are assigned a RW of 0%, (row 140).
  2. According to Articles 306 (1) and 305 (6) CRR, CCPs exposures reported in ‘Institutions’ would take a RW either of 2% or 4% respectively (rows 150 and 160)
  3. According to Articles 119 to 121 CRR, an institution may have exposures to an institution which are assigned a RW of 50%, 100% or 150% (rows 200, 230 and 240)
Background on the question:

Validations for 2.6 CRR articles included in the question above.

Date of submission:
Published as Final Q&A:
Final Answer:

Validation rule e4894_n was deactivated.

The subject validation rule is misleading as regards the substantial treatment (and the consequent reporting) of exposures towards institutions as it incorrectly assumes that these exposures can never receive a risk weight other than 20% (row 180 of template C 07.00 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), while this is not the case on the basis of provisions of Regulation (EU) No 575/2013 (CRR), namely Articles 119 to 121, 113(6), 306(1)b and 305(3) thereof.

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