Clarification of the geographical scope of the benchmark portfolios

Referring to c050 of templates C 102.00 and c030 of template C 103.00 of Annex I of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking), where the geographical area is not a driver for segmentation, the geographical scope of the respective benchmark portfolio should be understood to be worldwide.   It should be noted that there are several differences with the definitions used in the context of the Common Reporting (CoRep) as defined in Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), in particular with the templates C09. In particular: • For the ‘Retail – SME - secured by real estate’ and ‘Retail – Non-SME - secured by real estate’ portfolios, exposures shall be split into parts based on the location of the collateral • No materiality threshold are applicable in the context of the supervisory benchmarking 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.