Question ID
2026_7699
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
N/A
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
N/A
Type of submitter
Credit institution
Subject matter
C.08.01 - VariableVID 3293070 - Identical cells
Question

Should the identical cell rule with VariableVID equal to 3293070 be applicable to C08.01?

Background on the question

The identical cell rule with VariableVID equal to 3293070 applicable to C08.01 COREP template states that, for the column 130 (Exposure value arising from counterparty credit risk), if the row 0070 (Exposures assigned to obligor grades or pools: Total) is greater than zero, thus the row 180 (Dilution risk: total purchased receivables) should be equal to the row 0070.

According to ITS, exposures for dilution risk of purchased receivables shall not be reported by obligor grades or pools (row 0070) and shall be reported in row 0180. Therefore, forcing the row 0180 to be equal to row 0070 represents the opposite, since the reported exposures for dilution risk will be equal to the exposures assigned to obligor grades or pools.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the question is not sufficiently clear or has not sufficiently identified a provision of a legal framework covered by this tool that creates uncertainty and for which an explanation is merited in terms or practical implementation or application.

Status
Rejected question