We have noted the deletion of several columns in several templates of Annex 1 of the COREP, detail below:

   C 08.02 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY OBLIGOR GRADES OR POOLS (CR IRB 2)

• Delete column 0210 RECEIVABLES

C 08.05.1 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD IN ACCORDANCE WITH ARTICLE 180(1), POINT (f) OF REGULATION (EU) NO 575/2013 (CR IRB 5B)

• Delete column 0040 OBSERVED AVERAGE DEFAULT RATE (%)

C 08.06 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SPECIALISED LENDING SLOTTING APPROACH (CR IRB 6)

• Delete column 0090 EXPECTED LOSS AMOUNT

Instructions for this column are maintained in Annex 2

C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC Details)

• Delete column 0300 LEGAL FINAL MATURITY DATE

These deletions of columns do not seem justified to us, can you confirm that these columns are to be maintained in the different templates ?

Divergence in the structure of the template between the European Commission version and the version published in the European official journal on December 22, 2022.

This question has been rejected because the issue it raises is beyond the remit of the Q&A process and as such it cannot be addressed via a Q&A. 

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