EBA · 2014_891 Final Q&A

C 07.00 CR SA STD Column 215: which amount should be display in Column 215 for exposures NOT subject to SME-supporting factor? Should we display 0 or the amount of risk weighted assets?

Name: C 07.00 CR SA STD Column 215: which amount should be display in Column 215 for exposures NOT subject to SME-supporting factor? Should we display 0 or the amount of risk weighted assets?: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: Article 113, 501, para. (1) to (5)
Topic: Supervisory reporting - COREP (incl. IP Losses)
Submitted by: Consultancy firm
Submitted: 2014-03-03
Answered: 2014-09-05
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

Background

C 07.00 CR SA STD Column 215: which amount should be display in Column 215 for exposures NOT subject to SME-supporting factor? Should we display 0 or the amount of risk weighted assets? For example: 1. for Exposures to central governments or central banks there is no possibility to benefit from the SME-supporting factor, then which amount should be display in column 215? 0 € or the risk weighted assets. If the risk weighted assets must be display then column 215 will be always equal to column 220. 2. for Exposures to corporates when the SME-supporting factor cannot be applied due to regulation which amount should be display in column 215? 0 € or the risk weighted assets.

Answer

Column 215 "RISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR" of the C 07.00 template (CR SA) shall display the amount of risk-weighted assets of exposures subject to the SME-supporting factor and of exposures not subject to the SME-supporting factor, as indicated in the instructions, which refer to Articles 113(1) to (5) of the Regulation (EU) No. 575/2013 (CRR). Column 220 "RISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR" shall display this amount after application of the SME-supporting factor. I.e. for exposures not subject to the SME-supporting factor the risk-weighted exposure amount reported in columns 215 and 220 are the same. Validation formula V1782_h will be removed (see question ID: 2013_309).

Original source: European Banking Authority, Q&A ID 2014_891

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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