EBA · 2014_1185 Final Q&A

Template C 09.02 (CR GB2) – Row 040 Specialised lending under the slotting criteria

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2014-05-13
Answered
2016-10-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

Should 'Corporate Specialised Lending' reported within row 040 exclude specialised lending under the slotting criteria?

Background

The instructions on template C09.02 (CR GB2) incorporate a statement that 'Corporates - of which: Specialised Lending' reported within row 040, should exclude specialised lending under the slotting criteria referred to in article 153(5) of the CRR. A validation rule requires both the CR GB 2 and CR IRB 1 Corporate - Specialised Lending to reconcile, but the exposure class 'Corporate - Specialised Lending' within the CR IRB 1 template doesn't exclude exposures under the slotting criteria.

Answer

As stated in Annex II of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), row 040 of C 09.02 shall exclude specialised lending exposures, the risk-weighted exposure amounts of which are calculated according to Art. 153 (5) of Regulation (EU) No. 575/2013 (CRR). The validation rules comparing values provided for specialized lending in C 09.02 and C 08.01 will either be amended to reflect this difference or deleted. However, it should be noted that specialised lending exposures, the risk-weighted exposure amounts of which are calculated according to Art. 153 (5) CRR are included in row 030 (corporates) of template C 09.02.

Original source: European Banking Authority, Q&A ID 2014_1185

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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