Question ID
2014_1185
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex II
Type of submitter
Credit institution
Subject matter
Template C 09.02 (CR GB2) – Row 040 Specialised lending under the slotting criteria
Question

Should 'Corporate Specialised Lending' reported within row 040 exclude specialised lending under the slotting criteria?

Background on the question

The instructions on template C09.02 (CR GB2) incorporate a statement that 'Corporates - of which: Specialised Lending' reported within row 040, should exclude specialised lending under the slotting criteria referred to in article 153(5) of the CRR.
A validation rule requires both the CR GB 2 and CR IRB 1 Corporate - Specialised Lending to reconcile, but the exposure class 'Corporate - Specialised Lending' within the CR IRB 1 template doesn't exclude exposures under the slotting criteria.

Submission date
Final publishing date
Final answer

As stated in Annex II of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), row 040 of C 09.02 shall exclude specialised lending exposures, the risk-weighted exposure amounts of which are calculated according to Art. 153 (5) of Regulation (EU) No. 575/2013 (CRR).

The validation rules comparing values provided for specialized lending in C 09.02 and C 08.01 will either be amended to reflect this difference or deleted.

However, it should be noted that specialised lending exposures, the risk-weighted exposure amounts of which are calculated according to Art. 153 (5) CRR are included in row 030 (corporates) of template C 09.02.

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

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