EBA · 2013_143 Final Q&A

COREP: 'residence of the obligor' for the purposes of the CRGB1 template for supranational organisations and multilateral development banks

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2013-08-08
Answered
2014-02-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

The guidelines for the CR GB 1 COREP template, Geographical breakdown of exposures by residence of the obligor, state that 'residence of the obligor' refers to the country of incorporation. However, how is this guideline to be applied in the case of exposures to either supranational organisations such as the EU (European Union) or multilateral development banks such as the EIB (European Investment Bank)?

Background

The term 'country of incorporation' is not clear when applied to supranational organisations such as the EU or multilateral development banks such as the EIB.

Answer

In template C 09.01, exposures to supranational organisations shall not be assigned to the country of residence of the institution, but to the geographical area "other countries" irrespective of the exposure class where the exposure to supranational organisations is assigned. The geographical area "other countries" shall also be used to report exposures to the European Central Bank. This procedure is also applicable for C 09.02 and for FINREP templates F 20.01 to F 20.07. Possible documents to identify supranational/international organisations are the lists provided in: Part G of the "Guidelines for reporting the BIS international banking statistics" ( http://www.bis.org/statistics/bankstatsguide.pdf ). Eurostat's "Balance of Payments Vademecum" ( https://circabc.europa.eu/sd/a/b8ab79a7-ac47-4a3a-815e-e7c5c1eec0c3/BOP%20Vademecum%20January%202015.pdf ).

Original source: European Banking Authority, Q&A ID 2013_143

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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