- Question ID
-
2017_3350
- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
-
Annexes I and II
- Type of submitter
-
Credit institution
- Subject matter
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Validation rules v4764_m, v4765_m, v4766_m, v4767_m and v4768_m in template C 08.01
- Question
-
Are validation rules v4764_m - v4768_m correct?
- Background on the question
-
Validation rules v4764_m - v4768_m indicate that column 260 (‘Risk weighted exposure amount after SME-supporting factor’) of template C 08.01a should be equal to the specific percentages used for rows 100-150. However, in the case of qualifying SME exposures, applying the SME factor specified in Article 501(1) of the CRR (0,7619) will reduce the RWA percentage which means that the risk weighted exposure amounts after applying the SME factor will not equal the specific percentages applied in rows 100-150.
- Submission date
- Final publishing date
-
- Final answer
-
As stated in Q&A 2015_2135, where exposures meet the conditions listed in Article 147(8) of Regulation (EU) No 575/2013 (CRR) and at the same time the conditions listed in Article 501(2) CRR banks can apply the supporting factor for the calculation of capital requirements for specialised lending exposures.
This is not taken into account by validation rules v4764_m, v4765_m, v4766_m, v4767_m and v4768_m applied to template C 08.01 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting). The validation rules will be amended in the future to correctly reflect the potential application of the SME supporting factor of Article 501 CRR to specialised lending exposures.
Please see also Q&A 2015_2259 for the reporting of specialised lending exposures to SMEs.
- Status
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Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.
Disclaimer
The Q&A refers to the provisions in force on the day of their publication. The EBA does not systematically review published Q&As following the amendment of legislative acts. Users of the Q&A tool should therefore check the date of publication of the Q&A and whether the provisions referred to in the answer remain the same.