EBA · 2017_3107 Archive

Data level for template C 101.00 of Annex III related to Exposure Classes (column 020)

Regulation
Directive 2013/36/EU (CRD)
Article
78, para. 2
Topic
Supervisory reporting - Supervisory Benchmarking
Submitted by
Credit institution
Submitted
2017-01-19
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

We notice that the same customer can fall into multiple exposure classes. How should we report such customer which has multiple exposure classes? Would it fall in one row with exposure class of the largest exposure or split exposure per exposure class in multiple rows? Example: There are customers in our dataset that could fall into 2 exposure classes being Corporate – Specialised Lending and Corporate – Other. How to treat such customers?

Background

Each portfolio shall be assigned to one of the following exposure classes: (a) Central banks and central governments; (b) Institutions; (c) Corporate – SME; (d) Corporate – Specialised lending; (e) Corporate – Other; (f) Retail – Secured by real estate SME; (g) Retail – Secured by real estate non-SME; (h) Retail – Qualifying revolving; (i) Retail – Other SME; (j) Retail – Other non – SME; (k) Not applicable.

Answer

The templates of the Annexes of the Regulation (EU) 2016/2070 (ITS on Supervisory Benchmarking) were designed to create an alignment to the Common Reporting (CoRep) as defined in Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), where feasible. Therefore, the assignment of exposures to the exposure classes in Annex III of the ITS on Supervisory Benchmarking should be consistent with the COREP reporting.

Original source: European Banking Authority, Q&A ID 2017_3107

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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