EBA · 2017_3189 Archive

Annex II, C 102.00, column 020 - Portfolio name

Regulation
Directive 2013/36/EU (CRD)
Article
78, para. 2
Topic
Supervisory reporting - Supervisory Benchmarking
Submitted by
Credit institution
Submitted
2017-02-28
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Please provide guidance on how to categorise entities as ‘Large Corporates’, ‘Large Corporate Sample’, ‘Institutions’ & ‘Central Banks’.

Background

Can you please confirm that the correct way to report “Large Corporate” exposure in C 102.00; is to report all large corporate exposures regardless of whether they have already been captured in “Large Corporate Sample”? Or, should we only be reporting large corporate exposures to the extent they haven’t already been covered in “Large Corporate Sample”? We note that no portfolios under C 102.00 are assigned to “Institutions Sample” or “Central Banks Sample” categories. Can we confirm that we should therefore report all exposures to Institutions and Central Banks in template C 102.00; regardless of whether they were included in C 101.00?

Answer

Those portfolios of template C 102.00 of Annex I of the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on Supervisory Benchmarking) which refer to ‘Large corporate’ shall comprise all entities classified as large corporate (i.e. assigned to the exposure class ‘corporates’ in accordance with Article 147 (2) lit. c of Regulation (EU) No 575/2013 (CRR) and size of counterparty as defined for c140 of Annex II of the ITS on Supervisory Reporting > EUR 200 Million), independent from the fact whether they are listed in template C 101.00 of Annex I or not. In the same manner, the portfolios labelled as ‘Institutions’ respectively ‘Sovereign’ in c020 of template C 102.00 of Annex II of the ITS on Supervisory Benchmarking refer to all institutions respectively sovereigns and are thus not connected to the list of counterparties in template C 101.00 of Annex I. 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. The text of the Implementing Regulation may differ from the text of the draft ITS to which this Q&A refers.

Original source: European Banking Authority, Q&A ID 2017_3189

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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