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FINREP 4.4validation

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Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2017_3201

Definition of low default portfolios for 2017 supervisory benchmarking exercise: Missing Portfolio ID for exposures assigned to both the exposure class ‘institutions’ and to the sector of counterparty ‘general governments’

Final Q&Afiled under Draft ITS on Supervisory Reporting of Institutions (for benchmarking the internal approaches)Submitted 03/03/2017 · published 24/03/2017

Question · verbatim

Which Portfolio ID should be used regarding the definition of low default portfolios (Annex I, C 102.00 Draft ITS) for exposures assigned to both

(i) the exposure class ‘institutions’ in accordance with annex II, C 102.00, column 070 Draft ITS with reference to COREP and

(ii) the sector of counterparty ‘general governments’ in accordance with annex II, C 102.00, column 080 Draft ITS with reference to FINREP?

Background provided by the submitter · verbatim

Annex I of the Draft ITS on Supervisory Reporting for Institutions (for benchmarking the internal approaches) submitted to the European Commission on 4 August 2016 defines the supervisory benchmarking portfolios of the 2017 EU supervisory benchmarking exercise.

Regarding the definition of low default portfolios (Annex I, C 102.00 Draft ITS) there are no portfolios defined that could be used for exposures that are assigned to both the exposure class ‘institutions’ and the sector of counterparty ‘general governments’.

Regarding the assignment of the exposure class Annex II, C 102.00, column 070 Draft ITS refers to paragraph 78 of annex II of Commission Implementing Regulation (EU) No 680/2014 (COREP). Commission Implementing Regulation (EU) 2016/1702 amends Commission Implementing Regulation (EU) No 680/2014. Annex II, Part II, paragraph 77 of Commission Implementing Regulation (EU) 2016/1702 refers to article 147 CRR. In accordance

with

Article 147 (4) a CRR exposures to regional governments and local authorities which are not treated as exposures to central governments shall be assigned to the exposure class ‘exposures to institutions’. Regarding the assignment of the sector of counterparty annex II, C 102, column 080 Draft ITS refers to FINREP-based economic sector classes. In accordance

with

Annex V part 1 paragraph 35 of Commission Implementing Regulation (EU) 2016/1702 state or regional governments and local governments shall be assigned to the counterparty sector ‘general governments’.

Answer · verbatim

It is correct that separate portfolios for the combination of the exposure class ‘institutions’ and the sector of counterparty ‘general governments’, thus exposures covered by Article 147 (4) lit. a of Regulation (EU) No 575/2013 (CRR), are missing in Annex I to the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on Supervisory Benchmarking) for the 2017-benchmarking exercise (end-2016 data). Thus, those exposures do not have to be reported.

Source: EBA Single Rulebook Q&A 2017_3201 · text as published, not rephrased · collected on 2026-10-08