Question ID
2025_7535
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
430
Paragraph
1
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph
430 / 1
Type of submitter
Credit institution
Subject matter
CoRep Template C07.00 - Clarification on “of which: Exposures to central banks”
Question

As part of COREP template C07.00, Banks are required to disclose counterparties subject to Standardised risk weight split by Asset Classes such as 'Central Government or Central Banks', 'Regional Government', 'Public Sector Entities'. The template also requires additional data points to be disclosed including “of which: Exposures to central banks” – Row no. 0011.

The COREP guidance for the above Row 0011 refers Article 112 (a) of CRR. However this article refers to Asset Class as “Exposures to Central Government or Central Banks”. This leads to an ambiguity in the disclosure. The firm is currently disclosing only exposures to 'Central Banks' even though the article reference is to Exposure to Central Government or Central Banks. We seeking to confirm the treatment to be applied.
 

Background on the question

Clarification on “of which: Exposures to central banks” row within CoRep template C07.00, referencing Article 112 (a) of CRR.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the question is not sufficiently clear, or has not sufficiently identified a provision of a legal framework covered by this tool that creates uncertainty and for which an explanation is merited in terms or practical implementation or application. The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. 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