Supervisory Benchmarking Exercise, Annex II, C 102.00, Column 100 - Facilities

Question 1 Facilities which are neither off-balance sheet items as listed in Annex I to Regulation (EU) No 575/2013 (CRR) nor drawn credit facilities shall be assigned to the type of facility “full risk” listed in the instructions on column 100 of template C 102.00 of Annex I to the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on Supervisory Benchmarking; see also Q 2016_2902 ) as provided in Annex II of the ITS on Supervisory Benchmarking. They shall also be included in those portfolios where no type of facility is specified (i.e. where c100 = ‘not applicable’). Question 2 The information reported in template C 102.00 of Annex III of the ITS on Supervisory Benchmarking is an aggregated reporting (by portfolio, not by obligor). Based on the information provided in c100 of Annex I of the ITS on Supervisory Benchmarking, facilities are assigned to certain portfolios. Hence, multiple facilities to a single entity are reported in different portfolios, based on the type of those facilities. See also Q&A 2016_3066 Question 3 See Q&A 2016_3066 Question 4 See Q&A 2017_3105 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.