Question ID
2024_7117
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
48
Paragraph
4
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
.
Type of submitter
Credit institution
Subject matter
Reporting of deferred tax assets on the C33.00 - Exposures to General governments template
Question

CRR article 48 (4) requires deferred tax assets that are dependent on future profitability and arise from temporary differences (DTAs) that are not deducted from capital to be risk weighted at 250%.

EBA Q&A 2013_390 clarifies that ‘net deferred tax assets which depend on future profitability and arise from temporary differences (DTAs) and which are risk weighted with 250% according to Article 48 (4) of Regulation (EU) No. 575/2013 (CRR) are assigned to the exposure class of the obligor’.

ANNEX II – Reporting on Own Funds and Own Funds Requirements states that exposures risk weighted in accordance with Title II of Part Three CRR (Credit risk framework) should be included on the C33.00 - Exposures to General governments template (C33). However, DTAs are risk weighted under the ‘Own Funds and Eligible Liabilities’ section.

In cases where DTAs are exposures to governments, should these be included on the C33.00 - Exposures to General governments template (C33) in column 290 and 300?

Background on the question

Clarification on C33.00 guidance post EBA Q&A 2013_390

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it deals with is already explained or addressed in [insert relevant provision] of Regulation (EU) No 2021/451 (ITS on Reporting). For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'. 

Status
Rejected question