EBA · 2025_7579 Rejected question

The instructions for row 0170 C10.00 seem inconsistent.

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
147, para. 2
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-09-15
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Question

The instructions for row 0170 C10.00 seem inconsistent. The title of the line item "Of which: categorised as secured by residential real estate in IRB" refers to secured by residential real estate. Whereas further instructions, "Exposures assigned under IRB approach to the exposure class 'Purchased receivables' pursuant to Article 147(2), point (d)(ii) of Regulation (EU) No 575/2013.", refers to Purchased recaivables. The article mentioned, 147(2)(d)(ii), refers to retail exposures secured by residential property.  Is our understanding correct that this row should not only be populated for Purchased receivables under the IRB approach but actually should be populated for secured by residential real estate under IRB approach?

Background

The Instructions seem inconsistent as the title and the article (147(2)(d)(ii)) mentioned refer to exposure class secured by residential real estate in IRB. But the specific instructions refer to purchased receivables.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7579

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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