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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
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.

Submission date
Final publishing date
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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