EBA · 2021_5814 Final Q&A

Large Exposures : Mismatch between ITS and DPM v3.0 - C28 column 350 / C29 column 360.

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - Large Exposures
Submitted by
Competent authority
Submitted
2021-04-13
Answered
2021-06-25
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

The ITS states that a percentage of Tier 1 capital should be submitted for C28 column 350 / C29 column 360, whereas the DPM only permit a monetary value.

Background

It's not possible in practice to enter a percentage for v3.0 reporting in two cases in large exposures. Questions will begin to rise.

Answer

The published DPM on v3.0 consider ed s columns 350 and 230 of template C 28.00 and column 360 and 240 of template C 29.00 of Annex VIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as a monetary value, which was is incorrect. The correct data type should have been percentage. The data type w as ill corrected in the erratum of the taxonomy package on reporting framework v3.0.1 published on 3 June 2021 the next release of the reporting framework .   This should not affect however the reporting systems of the institutions, who should keep reporting the same type of figure that they report now, for instance, 11% shall continue to be reported as 0.11.

Original source: European Banking Authority, Q&A ID 2021_5814

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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