EBA · 2015_2295 Archive

A confirmation about the legal reference reported in Annex IV is required

Regulation
Directive 2013/36/EU (CRD)
Article
78, para. 2
Topic
Supervisory reporting - Supervisory Benchmarking
Submitted by
Credit institution
Submitted
2015-09-11
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

With reference to the field “Provisions non-performing exposures” (Annex IV 102, column 160, Annex IV 103, column 160) the following legal reference is reported: - c50 - 60 of table 9.2 of Annex 1 of ITS reporting. Given that this table does not include data for all the countries within the Group (i.e. a relevance threshold is set) and that the distinction between performing/not performing exposures is not available (only on the total value is available), we ask for a confirmation on the above mentioned legal reference.

Background

Check on coherence between template's fields and COREP

Answer

The field "Provisions non-performing exposures" (Annex III of the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking), Template C102.00, column 160; Annex III, Template C103.00, column 160)" includes all the general and specific credit risk adjustments for defaulted assets as defined in Article 110 of the Regulation (EU) No. 575/2013 (CRR) irrespective of the threshold set for Template C 09.02 of Annex I of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS on reporting). DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.

Original source: European Banking Authority, Q&A ID 2015_2295

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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