Instructions - Annex II CRSA

Row 020 of C 07.00 Template (CR SA) has to be reported for all exposure classes where exposures to SMEs can be found. This includes "Exposures in default" and "Items associated with particular high risk". In the "total" template, row 20 adds up the amounts reported in this row for all exposure classes.   The Instructions for row 020 of CR SA (Annex II of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions) will be amended accordingly.   According to the instructions of row 030 of CR SA (Annex II), this row has to be reported for the "total" template and the 3 exposure classes retail, corporate and secured by mortgages on immovable property. In the "total" template, row 030 adds up the amounts reported in this row for the 3 exposure classes only, hence they do not include defaulted exposures to SME.   According to Article 501(2)(a) of the Regulation (EU) No. 575/2013 (CRR), exposures subject to the SME supporting factor shall be included either in the retail or in the corporates or secured by mortgages on immovable property classes (i.e. not in the "high risk" exposure class) and shall exclude defaulted exposures.