{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.2/division-78",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.2/division-78.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/II/part/2/division/3/division/3.3/division/3.3.2/division/78",
  "kind": "division",
  "number": "78",
  "heading": "The CR IRB consists of two templates. CR IRB 1 provides a general overview of IRB exposures and the different methods to calculate total risk exposure amounts as well as a breakdown of total exposures by exposure types. CR IRB 2 provides a breakdown of total exposures assigned to obligor grades or pools. The templates CR IRB 1 and CR IRB 2 shall be reported separately for the following exposure and sub-exposure classes:",
  "text": "1. Total\n(The Total template must be reported for the Foundation IRB and, separately for the Advanced IRB Approach.)\n2. Central banks and central governments\n(point (a) of Article 147(2) CRR)\n3. Institutions\n(point (b) of Article 147(2) CRR)\n4.1) Corporate – SME\n(point (c) of Article 147(2) CRR\n4.2) Corporate – Specialised lending\n(Article 147(8) CRR)\n4.3) Corporate – Other\n(All exposures to corporates as referred to in point (c) of Article 147(2) CRR, not reported under 4.1 and 4.2).\n5.1) Retail – Secured by immovable property SME\n(Retail exposures as referred to in point (d) of Article 147(2) CRR in conjunction with Article 154(3) CRR which are secured by immovable property).\n5.2) Retail – Secured by immovable property non-SME\n(Retail exposures as referred to in point (d) of Article 147(2) CRR which are secured by immovable property and not reported under 5.1).\n5.3) Retail – Qualifying revolving\n(Retail exposures as referred to in point (d) of Article 147(2) CRR in conjunction with Article 154(4) CRR).\n5.4) Retail – Other SME\n(Retail exposures as referred to in point (d) of Article 147(2) CRR not reported under 5.1 and 5.3).\n5.5) Retail – Other non – SME\n(Retail exposures as referred to in point (d) of Article 147(2) CRR which were not reported under 5.2 and 5.3).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.3/division/3.3.2/division/78",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}