EBA · 2017_3237 Final Q&A

C 07.00, validation e4894_n (validations for v2.6)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2017-03-22
Answered
2017-07-28
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

This validation rule indicates that for exposure class ‘Institutions’ rows 140 to 170 and 190 to 280 of C 07.00 for columns 010 to 040 and 150 to 240 should be empty. Where should the following exposures to institutions be reported? According to Article 113 (6) CRR an institution may have exposures which are assigned a RW of 0%, (row 140). According to Articles 306 (1) and 305 (6) CRR, CCPs exposures reported in ‘Institutions’ would take a RW either of 2% or 4% respectively (rows 150 and 160) According to Articles 119 to 121 CRR, an institution may have exposures to an institution which are assigned a RW of 50%, 100% or 150% (rows 200, 230 and 240)

Background

Validations for 2.6 CRR articles included in the question above.

Answer

Validation rule e4894_n was deactivated. The subject validation rule is misleading as regards the substantial treatment (and the consequent reporting) of exposures towards institutions as it incorrectly assumes that these exposures can never receive a risk weight other than 20% (row 180 of template C 07.00 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), while this is not the case on the basis of provisions of Regulation (EU) No 575/2013 (CRR), namely Articles 119 to 121, 113(6), 306(1)b and 305(3) thereof.

Original source: European Banking Authority, Q&A ID 2017_3237

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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