- Question ID
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2025_7312
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - COREP (incl. IP Losses)
- Article
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Article 123a
- Paragraph
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2.7 Credit Risk Output floor
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
- Article/Paragraph
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Annex II - C1000
- Type of submitter
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Other
- Subject matter
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DPM 400 - Modelisation of report C1000
- Question
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we have a suspicion of schizophrenic modeling on the new C1000 report.
Indeed on this report when we look at the annotated templates it seems that all cells from column 0090 are sharing the same XBRL address as their corresponding cell for the same row from column 0100.
Which means that from a technical point of view we will only be able to submit one “amount” per pair of cells C0090/C0100 for a dedicated row.
For instance the Annotated templates stats that :
{C_10.00, r0060, c 0090, s0000}=={C_10.00, r0060, c 0100, s0000}
VariableID 3295841
VariableVID = 3295841In the same time when we look at the ITS :
- We understand that may be possible that the transitional provisions do not apply and so that or instance amount reported in cell 0020 _ 0090 can be equal to the amount in cell 0020 _ 0100 where the amount expected for both cell is zero.
- But we do expect from our understanding of the ITS that the transitional provision may apply and that the impact should be reported in various rows. In this case we will need to report different amounts on a specific row for those two columns, which seems unfeasible with the current setting.
Do you agree with our understanding?
- Background on the question
-
Annotated template extraction :
{C_10.00, r0060, c 0090, s0000}=={C_10.00, r0060, c 0100, s0000}
VariableID 3295841
VariableVID = 3295841 - Submission date
- Final publishing date
-
- Final answer
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In template C 10.00, in the DPM of V4.0, the columns 0090 and 0100 have the same modelling, which implies that only one column can be reported instead of two. This is a mistake in the modelling, which will be amended in the next DPM release for COREP own funds, where the modelling will differentiate between column 0090 and column 0100.
In the meantime, the data defined in the instructions for columns 0090 and 0100 should be reported in the single column in the DPM, meaning that the data to be reported in the single column in the DPM should be the sum of the amounts that should have been reported separately in columns 0090 and 0100.
- Status
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Final Q&A
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