EBA · 2022_6451 Rejected question

Incorrect Mapping Between Pillar III Template EU CR6-A and Corep Template C 08.07

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2022-05-17

Question

Should the Mapping Tool for Template EU CR6-A (Annex to Regulation (EU) 2021/637) be amended in a way for Template EU CR 6-A r3,2 to match with COREP Template {C 08.01, r 0080} (SPECIALIZED LENDING SLOTTING APPROACH: TOTAL) instead of COREP Template {C 08.07, r0070}?

Background

In COREP Template C 08.07 for rows 0060 and 0070, the row names are specified as “OF WHICH: CORPORATES - SPECIALISED LENDING, EXCLUDING SLOTTING APPROACH” (r. 0060) and “OF WHICH: CORPORATES - SPECIALISED LENDING, INCLUDING SLOTTING APPROACH” (r. 0070). From the words “Including” and “Excluding”, it is understood that specialised lending exposures will be disclosed for both total exposure amount (including slotting approach) and also for those exposures which are not under the scope of slotting approach (excluding slotting approach). This indicates that if an institution does not use slotting approach for any of its specialised lending exposures, then “excluding slotting approach” and “including slotting approach” figures will be the same. On the other hand, specialised lending figures are disclosed in Pillar III template EU CR6-A. In this template the row names for rows 3,1 and 3,2 are specified as “Specialised lending, excluding slotting approach” and “Specialised lending under slotting approach”, meaning that this template-different from C 08.07- requires the disclosure of specialised lending exposures which are not under the scope of slotting approach and specialised lending exposures which are under the scope of slotting approach. However, the EBA mapping tool for Template EU CR 6-A matches row 3,2 (Specialised lending under slotting approach) with {C08.07, row 0070} (SPECIALISED LENDING, INCLUDING SLOTTING APPROACH).
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6451

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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