Question ID
2023_6706
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Article/Paragraph
Annexes I and II
Type of submitter
Other
Subject matter
Deletion of several columns of COREP reports in Annex I
Question

We have noted the deletion of several columns in several templates of Annex 1 of the COREP, detail below:

   C 08.02 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY OBLIGOR GRADES OR POOLS (CR IRB 2)

  • Delete column 0210 RECEIVABLES

C 08.05.1 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD IN ACCORDANCE WITH ARTICLE 180(1), POINT (f) OF REGULATION (EU) NO 575/2013 (CR IRB 5B)

  • Delete column 0040 OBSERVED AVERAGE DEFAULT RATE (%)

C 08.06 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SPECIALISED LENDING SLOTTING APPROACH (CR IRB 6)

  • Delete column 0090 EXPECTED LOSS AMOUNT

Instructions for this column are maintained in Annex 2

C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC Details)

  • Delete column 0300 LEGAL FINAL MATURITY DATE

These deletions of columns do not seem justified to us, can you confirm that these columns are to be maintained in the different templates ?

Background on the question

Divergence in the structure of the template between the European Commission version and the version published in the European official journal on December 22, 2022.

Submission date
Rejected publishing date
Rationale for rejection

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Status
Rejected question