- Question ID
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2017_3189
- Legal act
- Directive 2013/36/EU (CRD)
- Topic
- Supervisory reporting - Supervisory Benchmarking
- Article
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78
- Paragraph
-
2
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Draft ITS on Supervisory Reporting of Institutions (for benchmarking the internal approaches)
- Article/Paragraph
-
Annex II, C 102.00, column 020
- Type of submitter
-
Credit institution
- Subject matter
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Annex II, C 102.00, column 020 - Portfolio name
- Question
-
Please provide guidance on how to categorise entities as ‘Large Corporates’, ‘Large Corporate Sample’, ‘Institutions’ & ‘Central Banks’.
- Background on the question
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Can you please confirm that the correct way to report “Large Corporate” exposure in C 102.00; is to report all large corporate exposures regardless of whether they have already been captured in “Large Corporate Sample”? Or, should we only be reporting large corporate exposures to the extent they haven’t already been covered in “Large Corporate Sample”?
We note that no portfolios under C 102.00 are assigned to “Institutions Sample” or “Central Banks Sample” categories.
Can we confirm that we should therefore report all exposures to Institutions and Central Banks in template C 102.00; regardless of whether they were included in C 101.00?
- Submission date
- Final answer
-
Those portfolios of template C 102.00 of Annex I of the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on Supervisory Benchmarking) which refer to ‘Large corporate’ shall comprise all entities classified as large corporate (i.e. assigned to the exposure class ‘corporates’ in accordance with Article 147 (2) lit. c of Regulation (EU) No 575/2013 (CRR) and size of counterparty as defined for c140 of Annex II of the ITS on Supervisory Reporting > EUR 200 Million), independent from the fact whether they are listed in template C 101.00 of Annex I or not.
In the same manner, the portfolios labelled as ‘Institutions’ respectively ‘Sovereign’ in c020 of template C 102.00 of Annex II of the ITS on Supervisory Benchmarking refer to all institutions respectively sovereigns and are thus not connected to the list of counterparties in template C 101.00 of Annex I.
Disclaimer
The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal. The text of the Implementing Regulation may differ from the text of the draft ITS to which this Q&A refers.
- Status
-
Archive
- Answer prepared by
-
Answer prepared by the EBA.
- Note to Q&A
-
Update 26.03.2021: This Q&A has been archived in the light of the most recent amendments to the ITS 2016/2070 on Supervisory Benchmarking.