Question ID
2025_7624
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Own funds
Article
430
Paragraph
7
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph
Annex I C10.00
Type of submitter
Credit institution
Subject matter
Corporate exposures in C10.00 memorandum lines r0250 and r0260
Question

In template C10.00, institutions that apply the IRB approach, shall break down IRB exposures by SA exposure class. This template includes the following 2 memorandum lines:

r0250 Corporates - F-IRB 

r0260 Corporates - A-IRB

How should 'Corporates' be interpreted for these two memorandum lines? Does that relate to the volume reported on rows r0100 (Corporates - other) and r0120 (corporates - specialised lending) of template c10.00? The ITS does not clarify this. Therefore the question is whether the sum of rows r0250 and r0260 should reconcile with the sum of C10.00 rows r0100 and r0120?

An alternative interpretation is that the SUM of rows r0250 and r0260 should reconcile with the sum of corporate exposures reported in the C08.01 IRB template. We feel that this alternative interpretation is not logical as it would repeat numbers already (separately) reported in C08.01 and separately identifiable, both whether it relates to 'corporates' and whether it relates to A-IRB and F-IRB is identifiable via the Z-axis. Therefore we feel that this interpretation will not add any added value.

Could you please clarify to which 'Corporates' lines r0250 and r0260 refer?

Background on the question

In memorandum lines r0250 and r0260 we have to specify the amount of exposures to corporates treated under the foundation and advanced IRB approach. From these instructions it is not clear whether 'Corporate' relates to the classification under IRB in the C08.01 template, or in the C10.00 template. 

 

MEMORANDUM ITEMS

250 Corporates – F-IRB Exposures to corporates treated under the foundation IRB approach

260 Corporates – A-IRB Exposures to corporates treated under the advanced IRB approach

 

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 the regulatory framework, which is sufficiently clear and unambiguous. The scope of memorandum items is the same as the scope of the template, this implies that the information on corporates relates to corporates reported in the scope of C 10.00.

Status
Rejected question