EBA · 2017_3343 Final Q&A

Reporting of credit risk adjustments according to Article 110 of CRR

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Competent authority
Submitted
2017-06-14
Answered
2017-11-24
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In relation to SA General credit risk adjustments, as per template C 01.00, row 920, column 010, is an institution also required to report the respective values in column 050 in template C 09.01? Furthermore, should this credit risk adjustment apply for a bank and the bank is not including it in its Tier 2 capital, is the NCA obliged to inform the bank accordingly?

Background

No instructions are given in Annex II - Reporting on own funds and own funds requirements in this regard. We currently have institutions which are reporting in row 920, column 010 of C 01.00 without reporting in C 09.01 and there are others who report in both templates. Some institutions are not reporting in C 01.00 but according to the RTS on the calculation of credit risk adjustments, such adjustment does apply.

Answer

General credit risk adjustments (GCRAs) shall be reported both in templates C 01.00, row 920, column 010 and C 09.01, column 050 of Annex I to Regulation (EU) 680/2014 (ITS on Supervisory Reporting). Column 050 of template C 09.01 shall reflect the amount of GCRAs before the application of the cap of Article 62(c) of Regulation (EU) No 575/2013 (CRR), i.e. the uncapped amount. It is the responsibility of the reporting entity to determine its Tier 2 capital, under control and review of the National competent authority. The reporting entity might choose not to recognize their GCRAs in Tier 2 as this constitutes a stricter prudential measure according to Article 3 CRR.

Original source: European Banking Authority, Q&A ID 2017_3343

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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