Question
With reference to the field “Provisions non-performing exposures” (Annex IV 102, column 160, Annex IV 103, column 160) the following legal reference is reported: - c50 - 60 of table 9.2 of Annex 1 of ITS reporting. Given that this table does not include data for all the countries within the Group (i.e. a relevance threshold is set) and that the distinction between performing/not performing exposures is not available (only on the total value is available), we ask for a confirmation on the above mentioned legal reference.
Background on the question
Check on coherence between template's fields and COREP
Answer
The field "Provisions non-performing exposures" (Annex III of the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking), Template C102.00, column 160; Annex III, Template C103.00, column 160)" includes all the general and specific credit risk adjustments for defaulted assets as defined in Article 110 of the Regulation (EU) No. 575/2013 (CRR) irrespective of the threshold set for Template C 09.02 of Annex I of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS on reporting). DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.