Question ID
2026_7962
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
C14.00 - EBA VR v7349_m
Question

The EBA Validation Rule v7349_m applicable to the C14.00 template states that the total exposure amount of the underlying assets at the reporting date (c0140) should be equal or lower than the sum of the on-balance sheet exposure amounts of the secutitisation's tranches (c0230, c0240, c0250). 

Should this controls be applicable?

Background on the question

Given that the validation rule v7349_m does not compare the same type of exposure, as the total exposure amount of the underlying assets at reporting date considers both on and off-balance positions and tranches exposure considered on the rule v7349_m refer only to off-balance positions, could you please clarify:

- Is the column 140, indeed inteded to include both on-balance sheet and off-balance sheet (undrawn) components of securitised exposures?

- Are the columns 230/240/250, intended to capture only the funded amount (balance sheet equivalent) of tranches, or whether they should also reflect any undrawn commitment associated with the tranches themselves?
 

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework / release of the respective validation rules.

Status
Rejected question