Question
How should we interpret ‘Large Corporate Sample’ category under Annex II, C 102.00 column 020?
Background on the question
We note that some portfolios are assigned to ‘large corporate sample’. Please can you provide further guidance on which risk parties should be included in the sample?
Answer
Those portfolios of template C 102.00 of 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) which refer to the ‘Large corporate sample’ according to the information provided in c020 of C 102.00 shall comprise those entities which are listed in template C 101.00 of Annex I and identified there as belonging to the large corporate sample (see c090 of C 101.00 of Annex I). 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.