# 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), Division 3.3.4: C 08.02 – Credit and counterparty credit risks and free deliveries: IRB Approach to capital requirements: breakdown by obligor grades or pools (CR IRB 2 template)

Extent: E+W+S+N.I.

Column
Instructions
005
Obligor grade (row identifier)
This is a row identifier and shall be unique for each row on a particular sheet of the template. It shall follow the numerical order 1, 2, 3, etc.
010-300
Instructions for each of these columns are the same as for the corresponding numbered columns in CR IRB 1 template.
Row
Instructions
010-001 – 010-NNN
Values reported in these rows must be ordered from the lower to the higher in accordance with the PD assigned to the obligor grade or pool. PD of obligors in default shall be 100 %. Exposures subject to the alternative treatment for real estate collateral (only available when not using own estimates for the LGD) shall not be assigned in accordance with the PD of the obligor and not reported in this template.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.3/division/3.3.4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.