Division 3.4.2.1 Instructions concerning specific positionsF1
United Kingdom
| Columns | |
|---|---|
| 010 | ORIGINAL EXPOSURE PRE-CONVERSION FACTORS Same definition as for column 020 of CR IRB template |
| 030 | Of which defaulted Original exposure value for those exposures which have been classified as defaulted exposures in accordance with Article 178 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. |
| 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. |
| 080 | INTERNAL RATING SYSTEM/PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) Same definition as for column 010 of CR IRB template |
| 090 | EXPOSURE WEIGHTED AVERAGE LGD (%) Same definition as for columns 230 and 240 of CR IRB template: the exposure weighted average LGD (%) shall refer to all exposures, including exposures to large financial sector entities and unregulated financial entities. Point (h) of Article 181(1) CRR shall apply. Data shall not be reported for specialised lending exposures referred to in Article 153(5) CRR. |
| 100 | Of which: defaulted Exposure weighted LGD for those exposures which have been classified as defaulted exposures in accordance with Article 178 CRR. |
| 105 | Exposure value Same definition as for column 110 of CR IRB template. |
| 110 | RISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR Same definition as for column 255 of CR IRB template |
| 120 | Of which defaulted Risk weighted exposure amount for those exposures which have been classified as defaulted exposures in accordance with Article 178(1) CRR. |
| 125 | RISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR Same definition as for column 260 of CR IRB template |
| 130 | EXPECTED LOSS AMOUNT Same definition as for column 280 of CR IRB template |
| Rows | |
|---|---|
| 010 | Central banks and central governments Point (a) of Article 147(2) CRR |
| 020 | Institutions Point (b) of Article 147(2) CRR |
| 030 | Corporates All exposures to corporates as referred to in point (c) of Article 147(2) CRR |
| 042 | Of which: Specialised lending (excl. SL subject to slotting criteria) Point (a) of Article 147(8) CRR Data shall not be reported for specialized lending exposures as referred to in Article 153(5) CRR. |
| 045 | Of which: Specialised lending subject to slotting criteria Point (a) of Article 147(8) and Article 153(5) CRR |
| 050 | Of which: SME Point (c) of Article 147(2) CRR |
| 060 | Retail All retail exposures as referred to in point (d) of Article 147(2) CRR |
| 070 | Retail – Secured by real estate property Retail exposures as referred to in point (d) of Article 147(2) CRR which are secured by real estate |
| 080 | SME Retail exposures as referred to in point (d) of Article 147(2) and Article 154(3) CRR which are secured by real estate |
| 090 | non-SME Retail exposures as referred to in point (d) of Article 147(2) CRR which are secured by real estate |
| 100 | Retail – Qualifying revolving Retail exposures as referred to in point (d) of Article 147(2) in conjunction with Article 154(4) CRR |
| 110 | Other Retail Other retail exposures as referred to in point (d) of Article 147(2) CRR which are not reported in rows 070 – 100 |
| 120 | SME Other retail exposures as referred to in point (d) of Article 147(2) CRR to SMEs |
| 130 | non-SME Other retail exposures as referred to in point (d) of Article 147(2) CRR to non-SMEs |
| 140 | Equity Equity exposures as referred to in point (e) of Article 147(2) CRR |
| 150 | Total exposures |