Reporting SME-supporting factor as an 'of which' of SMEs

Q&A 2013_27 clarifies that for the purpose of Article 501 of Regulation (EU) No 575/2013 (CRR) the SME-definition of that article shall be used (SME/SF). Q&A 2013_27 continues by stating that for the identification of SMEs as counterparts for the purposes of other articles of the CRR, Recommendation 2003/361/CE of 6 May 2003 provides guidance to the institutions. Depending on the criteria for defining SME chosen by the institution for the CRR (except Article 501), the definition of SME may differ from that in Article 501. As a consequence, the rows/dimensions "SME subject to SME supporting factor " are an "of which " of the Total, not an "of which " position of the row "of which: SME " in the templates included in Annex I of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsITS on Supervisory reporting. According to this interpretation, further amendments in Annex I of the ITS shall be included in the next available version of the ITS and affected validation rules corrected shall be included in the next available version of the ITS.   *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.