EBA · 2025_7312 Final Q&A

DPM 400 - Modelisation of report C1000

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Article 123a, para. 2.7 Credit Risk Output floor
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Other
Submitted
2025-01-22
Answered
2025-03-21

Question

we have a suspicion of schizophrenic modeling on the new C1000 report.  Indeed on this report when we look at the annotated templates it seems that all cells from column 0090 are sharing the same XBRL address as their corresponding cell for the same row from column 0100. Which means that from a technical point of view we will only be able to submit one “amount” per pair of cells C0090/C0100 for a dedicated row. For instance the Annotated templates stats that : {C_10.00, r0060, c 0090, s0000}=={C_10.00, r0060, c 0100, s0000}  VariableID 3295841  VariableVID = 3295841    In the same time when we look at the ITS : We understand that may be possible that the transitional provisions do not apply  and so that or instance amount reported in cell 0020 _ 0090 can be equal to the amount in cell  0020 _ 0100 where the amount expected  for both cell is zero.  But we do expect from our understanding of the ITS that the transitional provision may apply and that the impact should be reported in various rows. In this case we will need to report different amounts on a specific row for those two columns, which seems unfeasible with the current setting.   Do you agree with our understanding?

Background

Annotated template extraction :   {C_10.00, r0060, c 0090, s0000}=={C_10.00, r0060, c 0100, s0000}  VariableID 3295841  VariableVID = 3295841

Answer

In template C 10.00, in the DPM of V4.0, the columns 0090 and 0100 have the same modelling, which implies that only one column can be reported instead of two. This is a mistake in the modelling, which will be amended in the next DPM release for COREP own funds, where the modelling will differentiate between column 0090 and column 0100. In the meantime, the data defined in the instructions for columns 0090 and 0100 should be reported in the single column in the DPM, meaning that the data to be reported in the single column in the DPM should be the sum of the amounts that should have been reported separately in columns 0090 and 0100.

Original source: European Banking Authority, Q&A ID 2025_7312

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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