ITS on supervisory reporting under the CRR COREP CR GB template

As clarified with the reference to rows 850 and 860 of C 04.00 Template in Annex I of the Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS), the value used to calculate the threshold of Article 5(a)(4) of the ITS is the original exposure pre conversion factors. For exposures, the risk weighted assets of which are calculated under the Standardised Approach in Chapter 2 of Part 3, Title II of Regulation (EU) No. 575/2013 (CRR), the values relevant for the threshold would correlate to the values reported in {C 07.00, r010, c010} of Annex I of the ITS. For exposures, the risk weighted assets of which are calculated under the IRB Approach in Chapter 3 of Part 3, Title II of CRR the values relevant for the threshold would correlate to the values reported in {C 08.01, r010, c020} of Annex I of the ITS. According to the threshold of Article 5(a)(4) of the ITS, only those institutions whose ratio of non-domestic original exposures pre conversion factors to total original exposures pre conversion factors are equal or higher than 10% shall report templates C 09.01 and C 09.02. The entry and exit criteria of Article 4 of the ITS should be considered.