- Question ID
-
2017_3428
- Legal act
- Directive 2013/36/EU (CRD)
- Topic
- Supervisory reporting - Supervisory Benchmarking
- Article
-
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
-
Template C 103.00 of Annex I
- Type of submitter
-
Credit institution
- Subject matter
-
Revolving exposures
- Question
-
Could you confirm that ‘Retail - qualifying revolving’ exposures should not be reported in the template C 103.00?
- Background on the question
-
The value ‘(b.3) Retail – Qualifying revolving’ is quoted as one of the different ‘Exposure class’ possible values in the Annex II regarding template C 103.00. However this value does not appear in the ‘exposure class’ column of the template C 103.00 in Annex I for any portfolio. Thus it seems logical not to report the ‘Retail - qualifying revolving’ exposures.
- Submission date
- Final answer
-
Annex I to the Draft ITS on Benchmarking for the 2018 exercise (applicable for the reference date end-2017 data) (Draft ITS on Supervisory Benchmarking) defines the portfolios that the institutions are effectively required to report as of a specific reference date.
Against the background that Annex I to the Draft ITS on Supervisory Benchmarking, as applicable for the 2018 benchmarking exercise (end 2017-data), does not include any portfolio dedicated specifically to qualifying revolving exposures as defined in Article 154 (4) of Regulation (EU) No 575/2013 and in the absence of aggregate portfolios comprising all retail exposures, qualifying revolving exposures are out of scope of the benchmarking exercise 2018.
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Update 26.03.2021: This Q&A has been archived in the light of the most recent amendments to the ITS 2016/2070 on Supervisory Benchmarking.