Question ID
2014_1163
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
Article 112
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Article 54, 55 et 56
Type of submitter
Consultancy firm
Subject matter
Lines 290 to 320 of the CR SA’ state
Question

1/ For lines 290 and 310, are the columns "215" and "220" matching the exposures’ weighted amounts if they were not secured by a mortgage or is it necessary to declare the same weighted amounts shown in line 010 classified according to the category of the exposure’s original counterpart. 2/ For lines 300 and 320, is the column "215" matching the exposures’ weighted amounts if they were not in default or is it necessary to declare the same weighted amounts shown in line 010 classified according to the category of the exposure’s original counterpart. 3/ Lines 300 and 320 of the CR SA’ state concern defaulted exposures for which categories before being in default were as such: - Central governments and central banks - Regional and local administrations - Public Sector Entities - Institutions that are not subjected to an evaluation of short-term credit - Businesses/Corporates that are not the subjected to an evaluation of short-term credit - Retail (customers ) Can you confirm that defaulted exposures secured by a mortgage are not affected by lines 300 and 320 of the CR SA state? However, they will be reported in the column "020" of the line 90 of the CR GB 1 state.

Background on the question

1/ For lines 290 and 310, are the columns "215" and "220" matching the exposures’ weighted amounts if they were not secured by a mortgage or is it necessary to declare the same weighted amounts shown in line 010 classified according to the category of the exposure’s original counterpart. 2/ For lines 300 and 320, is the column "215" matching the exposures’ weighted amounts if they were not in default or is it necessary to declare the same weighted amounts shown in line 010 classified according to the category of the exposure’s original counterpart. 3/ Lines 300 and 320 of the CR SA’ state concern defaulted exposures for which categories before being in default were as such: - Central governments and central banks - Regional and local administrations - Public Sector Entities - Institutions that are not subjected to an evaluation of short-term credit - Businesses/Corporates that are not the subjected to an evaluation of short-term credit - Retail (customers ) Can you confirm that defaulted exposures secured by a mortgage are not affected by lines 300 and 320 of the CR SA state? However, they will be reported in the column "020" of the line 90 of the CR GB 1 state.

Submission date
Final publishing date
Final answer

Rows from 290 to 320 of template C 07.00 of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS) are memorandum items and affect neither the calculation of the risk weighted exposure amounts of the exposure classes according to Article 112 points a) to c) and f) to h) of the Regulation (EU) No. 575/2013 (CRR) nor of the exposure classes according to Article 112 points i) and j) of CRR reported in CR SA (please see Annex II, paragraph 55 of the ITS). In addition paragraph 56 points out, that the memorandum items provide additional information about the obligor structure of the exposure classes 'in default' and 'secured by immovable property'. Therefore the figures reported in all the columns of C 07.00 are filled considering the default status (rows 300 and 320) or immovable property collateral (rows 290 and 310). It implies that:

  1. Question 1 13 with regard to rows 290 and 310, columns 215 and 220 include RWAs calculated according to Article 124 - 126 CRR;
  2. Question 2 13 with regard to rows 300 and 320, columns 215 includes RWAs calculated according to Art. 127 CRR.

With reference to question 3, where an exposure secured by mortgages on a real estate (commercial or residential) is in default, it is included in rows 300 or 320 of template C 07.00. With regard to the C 09.01 template, according to the instructions of row 100 of Annex II the original exposure pre conversion factor linked to a defaulted exposure is reported in cell (r100; c010) as well as in cell (r090; c020) as clarified in Q&A 2013_347. 

Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

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