EBA · 2015_1806 Rejected question

Applicable exposure class for exposures to institutions based in a third country that does not apply prudential supervisory and regulatory requirements

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
107, para. 3
Topic
Credit risk
Submitted by
Other
Submitted
2015-02-06
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Question

For those institutions based in a third country that does not apply prudential supervisory and regulatory requirements at least equivalent to those applied in the Union, should the exposure class to these institutions be disclosed as an exposure to corporate or exposure to institution?

Background

This is relevant for COREP reporting purpose (i.e. C7) As per Article 107.3, exposure to those institutions based in a third country that does not apply prudential supervisory and regulatory requirements at least equivalent to those applied in the Union should be treated as an exposure to corporate, but there is no guidance on how the exposure should be disclosed for COREP purposes.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2015_1806

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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