- Question ID
-
2022_6451
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
-
449a
- Subparagraph
-
b
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- EBA/GL/2016/11 - Guidelines on disclosure requirements under Part Eight of CRR
- Article/Paragraph
-
101
- Type of submitter
-
Credit institution
- Subject matter
-
Incorrect Mapping Between Pillar III Template EU CR6-A and Corep Template C 08.07
- Question
-
Should the Mapping Tool for Template EU CR6-A (Annex to Regulation (EU) 2021/637) be amended in a way for Template EU CR 6-A r3,2 to match with COREP Template {C 08.01, r 0080} (SPECIALIZED LENDING SLOTTING APPROACH: TOTAL) instead of COREP Template {C 08.07, r0070}?
- Background on the question
-
In COREP Template C 08.07 for rows 0060 and 0070, the row names are specified as “OF WHICH: CORPORATES - SPECIALISED LENDING, EXCLUDING SLOTTING APPROACH” (r. 0060) and “OF WHICH: CORPORATES - SPECIALISED LENDING, INCLUDING SLOTTING APPROACH” (r. 0070). From the words “Including” and “Excluding”, it is understood that specialised lending exposures will be disclosed for both total exposure amount (including slotting approach) and also for those exposures which are not under the scope of slotting approach (excluding slotting approach). This indicates that if an institution does not use slotting approach for any of its specialised lending exposures, then “excluding slotting approach” and “including slotting approach” figures will be the same.
On the other hand, specialised lending figures are disclosed in Pillar III template EU CR6-A. In this template the row names for rows 3,1 and 3,2 are specified as “Specialised lending, excluding slotting approach” and “Specialised lending under slotting approach”, meaning that this template-different from C 08.07- requires the disclosure of specialised lending exposures which are not under the scope of slotting approach and specialised lending exposures which are under the scope of slotting approach. However, the EBA mapping tool for Template EU CR 6-A matches row 3,2 (Specialised lending under slotting approach) with {C08.07, row 0070} (SPECIALISED LENDING, INCLUDING SLOTTING APPROACH).
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because it is out of scope of the Q&A process /tool and does not relate to the legislative acts referred to in Article 1(2) of the EBA Regulation and their associated delegated and implementing acts, guidelines and recommendations. The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.
- Status
-
Rejected question