EBA · 2014_1186 Final Q&A

Template C09.03 (CR GB3) - Breakdown of total own funds requirements for credit risk of relevant credit exposures by country.

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
2016-01-29
Answer provided by
ESAs (EBA, ESMA, EIOPA)

Question

Template C09.03 (CR GB3) column 010; is the requirement to report risk weighted assets (RWAs) or Capital Requirement (RWAs x 8%)?

Background

The ITS requirements aren’t specific on what ‘element of the institution specific countercyclical buffer’ should be reported within column 010. The ITS on supervisory reporting when referring to own ‘own funds requirements’ requires RWAs to be reported e.g. CA2 template 'own funds requirements' requires RWAs.

Answer

In accordance with Annex II of Regulation (EU) No. 680/2014 (ITS on Reporting), the instructions of template C 09.03, row 010 (Annex I) clarify that the amount reported should be the own funds requirements for relevant credit exposures, trading book exposures and securitisation exposures in accordance with Article 140 (4) of Directive 2013/36/EU (CRD). Those own funds requirements are determined in accordance with Part Three, Title II and Title IV of Regulation (EU) No 575/2013 (CRR) and are reported by country according to point 83 of Annex II of the ITS on Reporting.

Original source: European Banking Authority, Q&A ID 2014_1186

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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