Reporting of Regulatory High Risk Items in default in C 09.01

As Q&A 2014_847 and 2013_215 clarify, exposures which qualify for the exposure class ‘exposures associated with particularly high risk’ (Art. 112 point (k) of Regulation (EU) No. 575/2013 (CRR)) and which are defaulted must not be assigned to exposure class ‘exposures in default’ (Art. 112 point (j) of CRR). This also holds for template C 09.01 of Annex I of Regulation (EU) No. 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting) because the breakdown of information by exposure classes is reported based on the assignment of exposures to exposure classes according to Article 112 of CRR. Therefore, defaulted exposures assigned to the exposure class ‘exposures associated with particularly high risk’ are reported in template C 09.01, row 110. As a consequence of the decision tree in Part II, chapter 3.2.3 of Annex II of the ITS, column 020 of this row may not be populated with valid values. Another consequence of the application of the decision tree is that the ‘total’ of column 020 of C 09.01 has to equal the amount reported in C 09.01, r100, c010.