Question ID
2015_2402
Legal act
Directive 2013/36/EU (CRD)
Topic
Supervisory reporting - Supervisory Benchmarking
Article
78
Paragraph
2
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Draft ITS on Supervisory Reporting of Institutions (for benchmarking the internal approaches)
Article/Paragraph
Article 2 Par.1, Portfolio ID - Annex III - Table C.103 - Column 010
Type of submitter
Credit institution
Subject matter
Assignment of Mortgage Exposures to Portfolio IDs
Question

Please clarify to what Portfolio ID(s) shall be assigned a non-defaulted mortgage exposure with a real estate collateral and a LTV of 70%. Shall it be included in "Mortgages Non-defaulted funded Credit Risk Mitigation (e.g. collaterals)" or in "Mortgages Non-defaulted ILTV >50%,<=75%" ? Or in both portfolios?

Background on the question

In Annex I, table C.103 there are 2 portfolio IDs where a non-defaulted mortgage exposure with a real estate collateral and a LTV of 70% could be included. These are "Mortgages Non-defaulted funded Credit Risk Mitigation (e.g. collaterals)" and "Mortgages Non-defaulted ILTV >50%,<=75%". It is unclear to us if we should include the mentioned exposure in both portfolios or in just one of them. In the latter case, it is unclear to which portfolio ID it shall be assigned.

Submission date
Final answer

The portfolio IDs in template C 103.00 of Annex I of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking) are not mutually exclusive. Exposures can be reported in more than one portfolio ID.

DISCLAIMER:

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, which may differ from the text of the draft ITS to which this Q&A relates.

Status
Archive
Answer prepared by
Answer prepared by the EBA.
Note to Q&A

Update 26.03.2021: This Q&A has been archived in the light of the most recent amendments to the ITS 2016/2070 on Supervisory Benchmarking.