EBA · 2018_3748 Final Q&A

How to report data in c230 and c240 of C 07.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Competent authority
Submitted
2018-03-06
Answered
2018-07-27
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In EBA /ITS/2017/01 published 07 April 2017, c230 and c240 of C 07.00 are sub categories of c220. If the RW applied is based on uniform treatment paragraphs rather than an ECAI e.g. Article 119(2) of Regulation (EU) No 575/2013 (CRR) , should these RWA be included in column 230 & 240 of COREP C 07.00 even if they do have an own ECAI or could have applied the sovereign rating. e.g We have an exposure of 1000 in GBP to a Regional Government incorporated in UK for which a 20% RW is applied according to Article 115 (5) of the CRR. Additionally this exposure could attract a 20% RW by applying the sovereign rating. Based on the example do we include the RWAs of 200 GBP in column 240?

Background

Not clear instructions in Annex II section 3.

Answer

According to the instructions of Annex II to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), the risk weighted exposure amount of exposures toward counterparties included in the exposures classes of Articles 112 b) to d), f), g), l) and o) of CRR shall be reported  in column 240 of template C 07.00 of Annex I to the ITS on Supervisory Reporting to the extent that the risk weight of these exposures is determined based on a credit assessment derived from central government. With regard to the content of column 230 of C 07.00, please see Q&As 2014_1188 and 2017_3183 . Having said that, and with regard to the example mentioned in the question,  exposures to regional governments that receive a preferential treatment on the basis of Article 115 (5) of Regulation (EU) No 575/2013 (CRR), shall neither be reported in column 240 of template C 07.00 nor should they be reported in column 230.

Original source: European Banking Authority, Q&A ID 2018_3748

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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