EBA · 2014_1177 Final Q&A

Inclusion of Specialised Lending in CR IP Losses template

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
101, para. 1
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2014-05-09
Answered
2021-03-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Should Specialised Lending and Speculative Immovable Property Financing exposures be reported in the CR IP Losses template?

Background

The requirement to include Specialised Lending and Speculative Immovable Property Financing exposures is not clear in the instructions to the template.

Answer

As clarified in paragraph 11 of Annex VII of Commission Implementing Regulation (EU) No. 680/2014 (ITS on Supervisory Reporting), exposures treated according to Part Three, Title II of CRR  and collateralized by immovable property where the related collateral is used to reduce own funds requirements shall be included in template C 15.00. This means that the scope of application of template C 15.00 (CR IP Losses) of ITS on Supervisory Reporting does neither include exposures for which the institution is using the methods set out in Article 153(5) of Regulation (EU) No 575/2013 (CRR) for assigning IRB risk weights for specialized lending exposures, nor exposures which the institution has assigned under the standardized approach to the exposure class “exposures associated with particularly high risk” according to Articles 112(k) and 128 CRR

Original source: European Banking Authority, Q&A ID 2014_1177

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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