# 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 3.4.2.1: Instructions concerning specific positions

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

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

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.4/division/3.4.2/division/3.4.2.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.2/division-3.4.2.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.