Question ID
2022_6669
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Article/Paragraph
3.4.3.2. Instructions concerning specific positions
Name of institution / submitter
Suade
Country of incorporation / residence
United Kingdom
Type of submitter
Other
Subject matter
Use of 2 % threshold for general credit exposure
Question

When filling out reporting template C 09.04 in Annex I to Regulation (EU) 2021/451 (ITS on Reporting) rows 0150 and 0160, should 'n' be populated in the respective cells for all templates where 'y' is not indicated, or just for the those corresponding to the Member State and the 'Total' for all countries?

Background on the question

Regulation (EU) 2021/451 for reporting template C 09.04 – Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate (CCB) for rows 0150 and 0160 states:

If the institution makes use of this derogation, it shall indicate ‘y’ in the template for the jurisdiction corresponding to its home Member State and for the ‘Total’ of all countries.

If an institution does not make use of this derogation, it shall indicate ‘n’ in the respective cell.

XBRL validation rules pass for 'y', 'n' and NULL responses in the respective cells for rows 0150 and 0160 of C 09.04.

Submission date
Rejected publishing date
Rationale for rejection

 

This question has been rejected because the matter it refers to is in the process of being answered in Q&A 6373.

Status
Rejected question