- Question ID
-
2017_3108
- 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
-
Annex III, template C 101.00
- Name of institution / submitter
-
ING Bank N.V.
- Country of incorporation / residence
-
Netherlands
- Type of submitter
-
Credit institution
- Subject matter
-
Level of data to be reported for LEI codes provided in Annex I
- Question
-
For Template C 101.00, should we report position of the specific Low Default Counterparty mentioned in Annex I or also report position of the underlying organisations belonging to that Low Default Counterparty?
- Background on the question
-
A list of Low Default Counterparties are provided in Annex I. In the books of the Bank, there could be exposure to other linked companies of the Counterparty.
- Submission date
- Final answer
-
Only exposures to the counterparties listed in C 101.00 of Annex I of the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on Supervisory Benchmarking) shall be considered. Exposures to related entities (e.g. subsidiaries or parent companies) shall not be reported.
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Update 26.03.2021: This Q&A has been archived in the light of the most recent amendments to the ITS 2016/2070 on Supervisory Benchmarking.