- Question ID
-
2025_7456
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - COREP (incl. IP Losses)
- Article
-
430
- Paragraph
-
1a
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
430/1a
- Type of submitter
-
Credit institution
- Subject matter
-
C 25.01 - CREDIT VALUATION ADJUSTMENT RISK (CVA) - Template Dimensions - Row 0130 / Column 0050
- Question
-
C 25.01 Data point intersecting Row 0130 (“Total non-centrally cleared SFTs that are fair-valued for accounting purposes, excluding exempted transactions” and Column 0050 (“Simplified treatment for derivative positions of CIU”) – we do not believe that the template dimensions are correct whereby SFTs are subset of derivatives.
- Background on the question
-
The cells referenced in this regard do not make sense. From the firm's perspective, we do not follow an approach where SFTs are a subset of derivatives.
- Submission date
- Status
-
Question under review
- Answer prepared by
-
Answer prepared by the EBA.
