Question
As part of COREP template C07.00, Banks are required to disclose counterparties subject to Standardised risk weight split by Asset Classes such as 'Central Government or Central Banks', 'Regional Government', 'Public Sector Entities'. The template also requires additional data points to be disclosed including “of which: Exposures to central banks” – Row no. 0011. The COREP guidance for the above Row 0011 refers Article 112 (a) of CRR. However this article refers to Asset Class as “Exposures to Central Government or Central Banks”. This leads to an ambiguity in the disclosure. The firm is currently disclosing only exposures to 'Central Banks' even though the article reference is to Exposure to Central Government or Central Banks. We seeking to confirm the treatment to be applied.
Background on the question
Clarification on “of which: Exposures to central banks” row within CoRep template C07.00, referencing Article 112 (a) of CRR.
Answer
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