EBA · 2014_906 Final Q&A

C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 210

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
N/A
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Individual
Submitted
2014-03-06
Answered
2014-09-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Field 210 - (-) Value Adjustments and Provisions. Do the value adjustments and provisions reported here related to the securitised exposures or the securitised positions? Guidelines are contradictory.

Background

The guidelines for this field state "This column gathers information on the value adjustments and provisions applied to the securitised exposures" however refers to column 060 of CR SEC SA which relates to the securitisation positions. Does this field therefore relate to the securitised exposures e.g. mortgages or securitised positions e.g notes?

Answer

The value adjustments and provisions required in column 210 of C 14.00 Template are referred to securitised exposures.

Original source: European Banking Authority, Q&A ID 2014_906

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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