{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.9/division-3.9.4/division-113c",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.9/division-3.9.4/division-113c.json",
  "legislation": "eur/2014/680",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/II/part/2/division/3/division/3.9/division/3.9.4/division/113c",
  "kind": "division",
  "number": "113c",
  "heading": "The template SEC DETAILS 2 shall be reported separately for the following approaches:",
  "text": "1)) SEC-IRBA;\n2)) SEC-SA;\n3)) SEC-ERBA;\n4)) 1 250 %.\nColumns\n005\nROW NUMBER\nThe row number is a row identifier and shall be unique for each row in the template. It shall follow the numerical order 1, 2, 3, etc.\n010\nINTERNAL CODE\nInternal (alpha-numerical) code used by the institution to identify the securitisation. The internal code shall be associated to the identifier of the securitisation transaction.\n020\nIDENTIFIER OF THE SECURITISATION (Code/Name)\nCode used for the legal registration of the securitisation position, or transaction in case of several positions that can be reported in the same row, or, if not available, the name by which the securitisation position or transaction is known in the market, or within the institution in the case of an internal or private securitisation. Where the International Securities Identification Number -ISIN- is available (i.e. for public transactions), the characters that are common to all tranches of the securitisation shall be reported in this column.\n310-400\nSECURITISATION POSITIONS: ORIGINAL EXPOSURE PRE-CONVERSION FACTORS\nThis block of columns gathers information on the securitisation positions broken down by on/off balance sheet positions and the tranches (senior/mezzanine/first loss) at reporting date.\n310-330\nON-BALANCE SHEET ITEMS\nThe same criteria of classification among tranches used for columns 230, 240 and 250 shall be applied here.\n340-361\nOFF-BALANCE SHEET ITEMS AND DERIVATIVES\nThe same criteria of classification among tranches used for columns 260 to 280 shall be applied here.\n351 and 361\nRW CORRESPONDING TO PROTECTION PROVIDER/INSTRUMENT\n% RW of the eligible guarantor or % RW of the corresponding instrument that provides credit protection in accordance with Article 249 CRR.\n370-400\nMEMORANDUM ITEMS: OFF-BALANCE SHEET ITEMS AND DERIVATIVES PRE-CONVERSION FACTORS\nThis block of columns gathers additional information on the total off-balance sheet items and derivatives (which are already reported under a different breakdown in columns 340-361).\n370\nDIRECT CREDIT SUBSTITUTES (DCS)\nThis column applies to those securitisation positions held by the originator and guaranteed with direct credit substitutes (DCS).\nIn accordance with Annex I to CRR, the following full risk off-balance sheet items shall be regarded as DCS:\nGuarantees having the character of credit substitutes.\nIrrevocable standby letters of credit having the character of credit substitutes.\n380\nIRS/CRS\nIRS stands for Interest Rate Swaps, whereas CRS stands for Currency Rate Swaps. Those derivatives are listed in Annex II to the CRR.\n390\nLIQUIDITY FACILITIES\nLiquidity facilities (LF) as defined in Article 242(3) CRR.\n400\nOTHER\nRemaining off-balance sheet items.\n411\nEXPOSURE VALUE\nThis information is closely related to column 0180 in the CR SEC template.\n420\n(-) EXPOSURE VALUE DEDUCTED FROM OWN FUNDS\nThis information is closely related to column 0190 in the CR SEC template.\nA negative figure shall be reported in this column.\n430\nTOTAL RISK WEIGHTED EXPOSURE AMOUNT BEFORE CAP\nThis column gathers information on the risk weighted exposure amount before cap applicable to the securitisation positions (i.e. for securitisation schemes with significant risk transfer). For securitisation schemes without significant risk transfer (i.e. risk weighted exposure amount determined on the basis of securitised exposures), no data shall be reported in this column.\nIn the case of securitisations of liabilities, this column shall not be reported.\nIn the case of securitisations in the trading book, the RWEA concerning the specific risk shall be reported. See column 570 of MKR SA SEC, or columns 410 and 420 (the relevant for the own funds requirement) of MKR SA CTP, respectively.\n431\n(-) REDUCTION DUE TO RISK WEIGHT CAP\nArticle 267 CRR\n432\n(-) REDUCTION DUE TO OVERALL CAP\nArticle 268 CRR\n440\nTOTAL RISK WEIGHTED EXPOSURE AMOUNT AFTER CAP\nThis column gathers information on the risk weighted exposure amount after caps applicable to the securitisation positions (i.e. for securitisation schemes with significant risk transfer). For securitisation schemes without significant risk transfer (i.e. own funds requirements determined on the basis of securitised exposures) no data shall be reported in this column.\nIn the case of securitisations of liabilities, this column shall not be reported.\nIn the case of securitisations in the trading book, the RWEA concerning the specific risk shall be reported. See column 600 of MKR SA SEC, or column 450 of MKR SA CTP, respectively.\n447-448\nMEMORANDUM ITEMS\n447\nRISK WEIGHTED EXPOSURE AMOUNT UNDER SEC-ERBA\nArticles 263 and 264 CRR. This column shall only be reported for rated transactions before cap and it shall not be reported for transactions under SEC-ERBA.\n448\nRISK WEIGHTED EXPOSURE AMOUNT UNDER SEC-SA\nArticles 261 and 262 CRR. This column shall be reported before cap and it shall not be reported for transactions under SEC-SA.\n450-470\nSECURITISATION POSITIONS – TRADING BOOK\n450\nCTP OR NON-CTP?\nInstitutions shall report the following abbreviations:\nC – Correlation Trading Portfolio (CTP);\nN – Non-CTP\n460-470\nNET POSITIONS – LONG/SHORT\nSee columns 050/060 of MKR SA SEC or MKR SA CTP, respectively.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.9/division/3.9.4/division/113c",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}