Question ID:
2021_5814
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - Large Exposures
Article:
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph:
ITS on supervisory reporting - Annex IX - DPM v3.0
Disclose name of institution / entity:
Yes
Name of institution / submitter:
Banque de France
Country of incorporation / residence:
France
Type of submitter:
Competent authority
Subject Matter:
Large Exposures : Mismatch between ITS and DPM v3.0 - C28 column 350 / C29 column 360.
Question:

The ITS states that a percentage of Tier 1 capital should be submitted for C28 column 350 / C29 column 360, whereas the DPM only permit a monetary value.

Background on the question:

It's not possible in practice to enter a percentage for v3.0 reporting in two cases in large exposures. Questions will begin to rise.

Date of submission:
13/04/2021
Published as Final Q&A:
25/06/2021
EBA Answer:

The published DPM on v3.0 considereds columns 350 and 230 of template C 28.00 and column 360 and 240 of template C 29.00 of Annex VIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as a monetary value, which wasis incorrect. The correct data type should have been percentage. The data type wasill corrected in the erratum of the taxonomy package on reporting framework v3.0.1 published on 3 June 2021the next release of the reporting framework.

This should not affect however the reporting systems of the institutions, who should keep reporting the same type of figure that they report now, for instance, 11% shall continue to be reported as 0.11.

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

This Q&A has been revised following the erratum published on 3 June 2021.

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