Question ID
2014_959
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
99
Paragraph
1
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Article 5(a)(4)
Type of submitter
Credit institution
Subject matter
CR GB 2 - Row 140 – Total exposures
Question

Does the ‘Total exposures’ row in the CR GB 2 template include or exclude ‘Equity’ exposures (row 140)?

Background on the question

The template instructions do not provide guidance on what should be reported in the ‘Total exposures’ row. The logic in the latest version of the DPM states that ‘Total exposures’ are “Exposure classes excluding equities, securitisations and other non credit-obligation assets. “ However, while securitisations and other non credit-obligation assets are excluded from CR GB 2, equities are reported in row 140. Therefore, it follows that the ‘Total exposures’ row is the sum of all the exposure classes reported, i.e. row 010 (Central governments or central banks) + row 020 (Institutions) + row 030 (Corporates) + row 060 (Retail) + row 140 (Equity). The DPM, as it stands, contradicts this logic.

Submission date
Final publishing date
Final answer

The amount to be reported in row 'Total exposures' of template C 09.02 (CR GB 2) of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS) is the sum of rows 010, 020, 030, 060 and 140.

In the Data Point Model (DPM), the data points of row 150 'Total exposures' will be amended in order to include equities by deleting 'equities' from the definition of the 'Exposure classes which are excluded from the Total exposures'. 

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

Disclaimer

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