Question ID
2021_5814
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Large Exposures
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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
ITS on supervisory reporting - Annex IX - DPM v3.0
Name of institution / submitter
Banque de France
Country of incorporation / residence
France
Type of submitter
Competent authority
Subject matter
Large Exposures : Mismatch between ITS and DPM v3.0 - C28 column 350 / C29 column 360.
Question
The ITS states that a percentage of Tier 1 capital should be submitted for C28 column 350 / C29 column 360, whereas the DPM only permit a monetary value.
Background on the question

It's not possible in practice to enter a percentage for v3.0 reporting in two cases in large exposures. Questions will begin to rise.

Submission date
Final publishing date
Final answer

The published DPM on v3.0 considereds columns 350 and 230 of template C 28.00 and column 360 and 240 of template C 29.00 of Annex VIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as a monetary value, which wasis incorrect. The correct data type should have been percentage. The data type wasill corrected in the erratum of the taxonomy package on reporting framework v3.0.1 published on 3 June 2021the next release of the reporting framework.

 

This should not affect however the reporting systems of the institutions, who should keep reporting the same type of figure that they report now, for instance, 11% shall continue to be reported as 0.11.

Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.
Note to Q&A

This Q&A has been revised following the erratum published on 3 June 2021.

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.