{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-3.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/V/part/3",
  "kind": "part",
  "number": "3",
  "heading": "MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS",
  "text": "Table 2\nStandardised Approach\nANNEX V Table 2: rows 1 - 18\nTable 3\nInternal Ratings Based Approach\nIRBA exposure classes (CRR Article 147)\nFINREP counterparty sectors\nComments\n(a) Central governments and central banks\n(1) Central banks\n(2) General governments\n(3) Credit institutions\nThese exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty\n(b) Institutions\n(i.e. credit institution and investment firms as well as some general governments and multilateral banks)\n(2) General governments\n(3) Credit institutions\n(4) Other financial corporations\nThese exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty\n(c) Corporates\n(2) General governments\n(4) Other financial corporations\n(5) Non-financial corporations\n(6) Households\nThese exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty\n(d) Retail\n(4) Other financial corporations\n(5) Non-financial corporations\n(6) Households\nThese exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty\n(e) Equity\nEquity instruments\nIn FINREP, equities shall be separated as instruments under different categories of financial assets\n(f) Securitisation positions\n(2) General governments\n(3) Credit institutions\n(4) Other financial corporations\n(5) Non-financial corporations\n(6) Households\nThese 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\n(g) Other non credit obligations\nVarious items of the balance sheet\nIn FINREP, other items may be included under different asset categories.",
  "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/V/part/3",
    "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."
}