# 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 3.4.1.1: Instructions concerning specific positions

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

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

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.4/division/3.4.1/division/3.4.1.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.1/division-3.4.1.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.