OpenLegislation

Part 3 MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORSF1

United Kingdom

Original text. Later amendments are not shown.

Table 2

Standardised Approach

ANNEX V Table 2: rows 1 - 18

Table 3

Internal Ratings Based Approach

IRBA exposure classes (CRR Article 147) FINREP counterparty sectors Comments
  1. (a)

    Central governments and central banks

  1. (1)

    Central banks

  2. (2)

    General governments

  3. (3)

    Credit institutions

These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
  1. (b)

    Institutions

    (i.e. credit institution and investment firms as well as some general governments and multilateral banks)

  1. (2)

    General governments

  2. (3)

    Credit institutions

  3. (4)

    Other financial corporations

These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
  1. (c)

    Corporates

  1. (2)

    General governments

  2. (4)

    Other financial corporations

  3. (5)

    Non-financial corporations

  4. (6)

    Households

These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
  1. (d)

    Retail

  1. (4)

    Other financial corporations

  2. (5)

    Non-financial corporations

  3. (6)

    Households

These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
  1. (e)

    Equity

Equity instruments In FINREP, equities shall be separated as instruments under different categories of financial assets
  1. (f)

    Securitisation positions

  1. (2)

    General governments

  2. (3)

    Credit institutions

  3. (4)

    Other financial corporations

  4. (5)

    Non-financial corporations

  5. (6)

    Households

These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions. In FINREP, where securitized positions remain recognised in the balance sheet, the counterparty sectors shall be the sectors of the immediate counterparties of these positions
  1. (g)

    Other non credit obligations

Various items of the balance sheet In FINREP, other items may be included under different asset categories.
  1. 1Division 1

Annotations

Textual amendments

F1

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).