RWA Standardised calculation

Until 31.12.2016, institutions are not required to report c180 of templates C 102.00 and C 103.00 of Annex III of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking) unless they compute own funds requirements for IRB exposures according to the standardised approach. Institutions that would not profit from the derogation of Article 7 (3) of the draft ITS, are those that apply Article 500 (2) of the CRR and thereby replace the Basel I floor requirement with a 'Standardised approach' floor requirement. 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.