# 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), Part 3: MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS

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

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
(a) Central governments and central banks
(1) Central banks
(2) General governments
(3) Credit institutions
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
(b) Institutions
(i.e. credit institution and investment firms as well as some general governments and multilateral banks)
(2) General governments
(3) Credit institutions
(4) Other financial corporations
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
(c) Corporates
(2) General governments
(4) Other financial corporations
(5) Non-financial corporations
(6) Households
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
(d) Retail
(4) Other financial corporations
(5) Non-financial corporations
(6) Households
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
(e) Equity
Equity instruments
In FINREP, equities shall be separated as instruments under different categories of financial assets
(f) Securitisation positions
(2) General governments
(3) Credit institutions
(4) Other financial corporations
(5) Non-financial corporations
(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
(g) Other non credit obligations
Various items of the balance sheet
In FINREP, other items may be included under different asset categories.

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