EBA · 2014_959 Final Q&A

CR GB 2 - Row 140 – Total exposures

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 1
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2014-03-18
Answered
2014-09-26
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

Does the ‘Total exposures’ row in the CR GB 2 template include or exclude ‘Equity’ exposures (row 140)?

Background

The template instructions do not provide guidance on what should be reported in the ‘Total exposures’ row. The logic in the latest version of the DPM states that ‘Total exposures’ are “Exposure classes excluding equities, securitisations and other non credit-obligation assets. “ However, while securitisations and other non credit-obligation assets are excluded from CR GB 2, equities are reported in row 140. Therefore, it follows that the ‘Total exposures’ row is the sum of all the exposure classes reported, i.e. row 010 (Central governments or central banks) + row 020 (Institutions) + row 030 (Corporates) + row 060 (Retail) + row 140 (Equity). The DPM, as it stands, contradicts this logic.

Answer

The amount to be reported in row 'Total exposures' of template C 09.02 (CR GB 2) of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS) is the sum of rows 010, 020, 030, 060 and 140. In the Data Point Model (DPM), the data points of row 150 'Total exposures' will be amended in order to include equities by deleting 'equities' from the definition of the 'Exposure classes which are excluded from the Total exposures'.

Original source: European Banking Authority, Q&A ID 2014_959

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.

Similar Q&As

ITS on supervisory reporting under the CRR COREP CR GB template

Answered 2014-08-22

Instructions - Annex II CRSA

Answered 2014-09-05

Calculation of “Total exposure” and other concepts in G 01.00 (G-SII indicators and EBU items)

Answered 2023-12-15

C 09.04, row 010, column 010 – Exposure value under the standardised approach for relevant credit exposures

Answered 2017-02-03

Reporting LR2 - exposures to consider?

Answered 2017-02-03

More Q&As on this topic

Validation rules taxonomy V4.0 C_47.00, C_43.00.a, C_43.00.b, C_43.00.c - v4456_m

Answered 2026-07-03

Threshold exemptions from deduction from Common Equity Tier 1 items – Reporting within CoRep C 07.00

Answered 2026-01-09

Calculation of Ideosyncratic and Systematic Risk

Answered 2026-01-09

Appropriate reporting of unconditionally cancellable commitments (UCCs) subject to transitional arrangements of Article 495d in CR SA (COREP C_07.00)

Answered 2025-12-05

C 25.01 - CREDIT VALUATION ADJUSTMENT RISK (CVA) – Col 0090 - Instruction Clarification

Answered 2025-12-05

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.