EBA · 2013_567 Final Q&A

Column “OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF THE DUE DILIGENCE PROVISIONS” to be reported only from investor institutions. C 12.00 – Credit Risk: Securitisation - Standardised Approach to Own Funds Requirements (CR SEC SA)

Name: Column “OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF THE DUE DILIGENCE PROVISIONS” to be reported only from investor institutions. C 12.00 – Credit Risk: Securitisation - Standardised Approach to Own Funds Requirements (CR SEC SA): EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 407
Topic: Supervisory reporting - COREP (incl. IP Losses)
Submitted by: Industry association
Submitted: 2013-11-27
Answered: 2014-04-04
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

Why is the column “OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF THE DUE DIL-IGENCE PROVISIONS” not shown greyed for the rows concerning Sponsor and Originator?

Background

According to article 407 CRR this effect is only possible for investor institutes.

Answer

Column 350 of CR SEC SA (C 12.00) template shall be left open for sponsors, original lenders and originators. According to Article 407 of Regulation (EU) No 575/2013 (CRR), an additional risk weight may not only be imposed to investor institutions, but also to originators, sponsors and original lenders, if they do not meet the requirements in Articles 405, 406 or 409 of CRR.

Original source: European Banking Authority, Q&A ID 2013_567

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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