Portfolios where Maturity should be completed

The instructions on column 160 of C 101.00, column 140 of C 102.00 and column 140 of C 103.00 of Annex III to Regulation (EU) 2016/2070 (ITS on Supervisory Benchmarking) all refer to column 250 of template C 08.01 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting). The instruction on this column in Annex II to the ITS on Supervisory Reporting specify that the value reported for the maturity shall reflect Article 162 of Regulation (EU) No 575/2013 (CRR) which defines the applicable maturity both for the case where own LGDs are estimated and the case where supervisory LGDs are used. Accordingly, the abovementioned columns of the templates in Annex III to the ITS on Supervisory Benchmarking shall be reported whether own LGD estimates are used or not. In accordance with the instructions on column 250 of C 08.01, no maturity value shall be reported in column 160 of C 101.00, column 140 of C 102.00 respectively column 140 of C 103.00 if this value is not relevant for the calculation of risk weighted exposure amounts (i.e., for example, not for the exposure class ’retail’).