Question
How should we report NACE code / Type of Exposure / Size of Exposure in template C 102.00 of Annex I?
Background on the question
It seems that the XLS file is pre-populated with all rows for these three columns in Annex I having “Not Applicable”. Should we assume that no distinction needs to be made between counterparties, with respect to NACE / Exposure Type / Exposure Size when filling out the submission template? (Or should we ignore the pre-populated entries in the template and use the options in the definitions of Annex II pages 10-11?)
Answer
The portfolios to be reported in template C 102.00 of Annex III to the Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on Supervisory Benchmarking) are those listed in template C 102.00 of Annex I to the ITS on Supervisory Benchmarking. For the 2017-benchmarking exercise (end-2016 data), none of the portfolios is limited in scope by the parameters NACE code, type of exposure or size of exposure. Thus, the portfolios to be reported represent the ‘total’ for those parameters (no breakdown by the parameters NACE code, type of exposure or size of exposure is needed). 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.