EBA · 2025_7535 Rejected question

CoRep Template C07.00 - Clarification on “of which: Exposures to central banks”

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430, para. 1
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-07-25
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Question

As part of COREP template C07.00, Banks are required to disclose counterparties subject to Standardised risk weight split by Asset Classes such as 'Central Government or Central Banks', 'Regional Government', 'Public Sector Entities'. The template also requires additional data points to be disclosed including “of which: Exposures to central banks” – Row no. 0011. The COREP guidance for the above Row 0011 refers Article 112 (a) of CRR. However this article refers to Asset Class as “Exposures to Central Government or Central Banks”. This leads to an ambiguity in the disclosure. The firm is currently disclosing only exposures to 'Central Banks' even though the article reference is to Exposure to Central Government or Central Banks. We seeking to confirm the treatment to be applied.

Background

Clarification on “of which: Exposures to central banks” row within CoRep template C07.00, referencing Article 112 (a) of CRR.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7535

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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