EBA · 2025_7518 Rejected question

CoRep Template - C13.01 - Guidance regarding the treatment of the 'Before Cap' column (Column 0890)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430, para. 1
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-07-09
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Question

As per the CRR Article, the final RWA is required to be derived after applying additional risk weight due to non compliance of due diligence requirement as defined in Article 270a and maturity mismatch for synthetic securitization as per Article 252. However, this additional risk weight RWA is applied on the RWA only after application of the Cap as per Article 267, 268 and 269a. Hence the Final RWA can be higher than the Before CAP RWA due to application of additional risk weight due to Article 270a or Article 252. As per COREP instruction, the "Before Cap" (column 0890) RWA requires us to report all RWA before applying Cap and the difference between the Before Cap and After Cap Final RWA is only driven by impact of Cap. This creates a conflict to the actual CRR articles and hence requires further clarification.

Background

As per the COREP guidance for C13.01, the "Before CAP" (column 0890) RWA requires us to report the RWA before application of CAP as defined in Articles 267, 268 and 269a. The guidance also wants us to report  the impact on Cap (column 0900 & 0910) and Final RWA (column 0920). The Final RWA that is required to be reported is after applying additional RWA.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7518

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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