EBA · 2025_7596 Rejected question

COREP Template 236. Specialised Lending Supervisory Slotting Method

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
236 and 236a
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-10-07
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Question

How should institutions reflect, in COREP template C 08.01, credit risk mitigation (CRM) techniques applied to exposures subject to the slotting approach?

Background

Regulation (EU) No 575/2013, as amended by CRR 3, introduced changes to Articles 236 and 236a within the CRM framework. These amendments explicitly recognise that: Exposures treated under the slotting approach may benefit from unfunded credit protection; and Such exposures may also be recognised as providers of unfunded credit protection when they are used to cover other IRB exposures. However, these regulatory changes do not appear to be reflected in the current COREP template C 08.01. Specifically, for row 0080 (specialised lending exposures), columns 0040 and 0070, as well as column 0080, are greyed-out. As a result, institutions are not able to report CRM techniques for exposures subject to the slotting approach. Previous Q&As (EBA Q&A 2014_1604 and 2017_3295) have addressed this issue; however, those clarifications pre-date the CRR 3 amendments. In light of the updated Articles 236 and 236a, it is respectfully requested that the COREP reporting framework be updated accordingly to enable the appropriate reflection of CRM techniques for slotting exposures.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7596

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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