Specialised Lending exposures

For the purposes of defining the corporate portfolios of template C 102.00 and C 103.00 of Annex I to the Draft ITS on benchmarking for the 2018 exercise (applicable for the reference date end-2017 data) (Draft ITS on Supervisory Benchmarking), the Draft ITS on Supervisory Benchmarking refers to the exposure class ‘corporates’ (C 102.00) respectively distinguishes between ‘corporates – SME’ and ‘corporates – No SME’ (C 103.00), i.e. it does not refer anymore to the (sub-)exposure classes defined for the purposes of templates C 08.01 / C 08.02 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting). Therefore, and in accordance with Article 147 of Regulation (EU) No 575/2013 (CRR), the exposure class ‘corporates’ and its sub-exposure classes ‘corporates – SME’ and ‘corporates – No SME’ defined in the Draft ITS on Benchmarking include also specialised lending exposures, which are therefore in the scope of the benchmarking exercise 2018. The specialised lending exposures are to be reported in the respective templates according to the volume of the annual sales / total annual turnover of the counterparty.   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.