Question
With regard to Annex I - C 103.00 we see that EBA requires data that the bank already reports regularly via COREP. For some of them, we see a so-called legal reference. Examples: 22 120 13 Collateral Value 22 140 13 Maturity 22 160 13 Provisions non-performing exposures The question is: do we comply to the EBA Benchmark requirements if we report equally to the regular COREP report? Or should we use these data and follow the legal reference to calculate it in a deviating way?
Background on the question
We prefer to follow the COREP as much as possible.
Answer
For template C 103.00 of Annex I of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking) the same definitions apply as used in Annex I of Regulation (EU) No 680/2014 - ITS on reporting, but the granularity and breakdown of data to be submitted in template C 103.00 are of a greater extent than those included in Annex I of the 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.