Question ID:
2022_6555
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - COREP (incl. IP Losses)
Article:
NA
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Article/Paragraph:
Annex 2
Disclose name of institution / entity:
No
Type of submitter:
Credit institution
Subject Matter:
COREP C35 - consistency controls v09683_m; v09684_m and v09691_m
Question:

The control claims that for C35.01 row r0050 should sum row r0060 of C35.02 and row r0050 of C35.03. Should this control be applicable?

Background on the question:

For C35.01 and C35.02 it is reported the total of the exposure value, while on C35.03, for  the unsecured part of NPEs it is just consider the "first forbearance measure has been granted between the first and the last day of the sec-ond year after the classification of the exposure as non-performing". Due to this, it is not possible to compare the sum of the total expure of C35.02 and C35.03 with the total of exposure of C35.01.

Date of submission:
11/08/2022
Published as Rejected Q&A
31/01/2023
Rationale for rejection:

This question has been rejected because the matter it refers to is in the process of being answered in Q&A 6554.

Status:
Rejected question
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