Question
Does Annex I have a value of "Corporate - Specialised Lending" for exposure class?
Background on the question
Annex II and Annex III have a value of "Corporate - Specialised Lending" for exposure class. However, Annex I doesn't have any Portfolio ID's where exposure is that value?
Answer
Specialised Lending exposures are not covered by the benchmarking portfolios defined in the Annex I of the ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking) for the 2016 exercise. Nevertheless, the Annexes are constructed to allow some flexibility in order to include different portfolios (e.g. Specialised Lending) in future benchmarking exercises. 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. The text of the Implementing Regulation may differ from the text of the draft ITS to which this Q&A refers.