Division 3.4.1.1 Instructions concerning specific positionsF1
United Kingdom
| Columns | |
|---|---|
| 010 | ORIGINAL EXPOSURE PRE-CONVERSION FACTORS Same definition as for column 010 of CR SA template |
| 020 | Defaulted exposures Original exposure pre-conversion factors for those exposures which have been classified as ‘ exposures in default ’ and for defaulted exposures assigned to the exposure classes ‘ exposures associated with particularly high risk ’ or ‘ equity exposures ’ . This ‘ memorandum item ’ shall provide additional information about the obligor structure of defaulted exposures. Exposures classified as ‘ exposures in default ’ as referred to in point (j) of Article 112 CRR shall be reported where the obligors would have been reported if those exposures were not assigned to the exposure classes ‘ exposures in default ’ . This information is a ‘ memorandum item ’ – hence does not affect the calculation of risk weighted exposure amounts of exposure classes ‘ exposures in default ’ , ‘ exposures associated with particularly high risk ’ or ‘ equity exposures ’ as referred to in points (j), (k) and (p) of Article 112 CRR. |
| 040 | Observed new defaults for the period The amount of original exposures which have moved into exposure class ‘ Exposures in default ’ during the 3-month period since the last reporting reference date shall be reported against the exposure class to which the obligor originally belonged. |
| 050 | General credit risk adjustments Credit risk adjustments as referred to in Article 110 CRR. This item shall include the general credit risk adjustments that are eligible for inclusion in T2 capital, before the application of the cap referred to in point (c) of Article 62 CRR. The amount to be reported shall be gross of tax effects. |
| 055 | Specific credit risk adjustments Credit risk adjustments as referred to in Article 110 CRR. |
| 060 | Write-offs Write-offs include both reductions of the carrying of impaired financial assets recognised directly in profit or loss [IFRS 7.B5.(d).(i)] and reductions in the amounts of the allowance accounts charged against the impaired financial assets [IFRS 7.B5.(d).(ii)]. |
| 070 | Credit risk adjustments/write-offs for observed new defaults Sum of credit risk adjustments and write-offs for those exposures which were classified as ‘ defaulted exposures ’ during the 3-month period since the last data submission. |
| 075 | Exposure value Same definition as for column 200 of CR SA template |
| 080 | RISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR Same definition as for column 215 of CR SA template |
| 090 | RISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR Same definition as for column 220 of CR SA template |
| Rows | |
|---|---|
| 010 | Central governments or central banks Point (a) of Article 112 CRR |
| 020 | Regional governments or local authorities Point (b) of Article 112 CRR. |
| 030 | Public sector entities Point (c) of Article 112 CRR |
| 040 | Multilateral developments banks Point (d) of Article 112 CRR |
| 050 | International organisations Point (e) of Article 112 CRR |
| 060 | Institutions Point (f) of Article 112 CRR |
| 070 | Corporates Point (g) of Article 112 CRR |
| 075 | of which: SME Same definition as for row 020 of CR SA template |
| 080 | Retail Point (h) of Article 112 CRR |
| 085 | of which: SME Same definition as for row 020 of CR SA template |
| 090 | Secured by mortgages on immovable property Point (i) of Article 112 CRR |
| 095 | of which: SME Same definition as for row 020 of CR SA template |
| 100 | Exposures in default Point (j) of Article 112 CRR |
| 110 | Items associated with particularly high risk Point (k) of Article 112 CRR |
| 120 | Covered bonds Point (l) of Article 112 CRR |
| 130 | Claims on institutions and corporates with a short-term credit assessment Point (n) of Article 112 CRR |
| 140 | Collective investments undertakings (CIU) Point (o) of Article 112 CRR |
| 150 | Equity exposures Point (p) of Article 112 CRR |
| 160 | Other exposures Point (q) of Article 112 CRR |
| 170 | Total exposures |