Question ID
2016_2561
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
78/7
Name of institution / submitter
Rabobank
Country of incorporation / residence
The Netherlands
Type of submitter
Credit institution
Subject matter
Benchmarking
Question

With regard to Annex I - C 103.00 we see that EBA requires data that the bank already reports regularly via COREP. For some of them, we see a so-called legal reference. Examples: 22 120 13 Collateral Value 22 140 13 Maturity 22 160 13 Provisions non-performing exposures The question is: do we comply to the EBA Benchmark requirements if we report equally to the regular COREP report? Or should we use these data and follow the legal reference to calculate it in a deviating way?

Background on the question

We prefer to follow the COREP as much as possible.

Submission date
Final answer

For template C 103.00 of Annex I of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking) the same definitions apply as used in Annex I of Regulation (EU) No 680/2014 - ITS on reporting, but the granularity and breakdown of data to be submitted in template C 103.00 are of a greater extent than those included in Annex I of the ITS on reporting.

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, which may differ from the text of the draft ITS to which this Q&A relates.

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Update 26.03.2021: This Q&A has been archived in the light of the most recent amendments to the ITS 2016/2070 on Supervisory Benchmarking.