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) (c. 680)

ANNEX II REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS

PART II: TEMPLATE RELATED INSTRUCTIONS

3. CREDIT RISK TEMPLATES

3.4. CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: INFORMATION WITH GEOGRAPHICAL BREAKDOWN (CR GB)

3.4.2. C 09.02 — Geographical breakdown of exposures by residence of the obligor: IRB exposures (CR GB 2)

3.4.2.1. Instructions concerning specific positions

Rows
010	Central banks and central governments (Article 147 (2) (a) CRR)
020	Institutions (Article 147 (2) point (b) CRR)
030	Corporates (All corporates according to article 147 (2) point (c).)
040	Of which: Specialized lending (Article 147 (8) a CRR) Data shall not be reported for specialized lending exposures referred to in article 153 (5).
050	Of which: SME (Article 147 (2) point (c) CRR)
060	Retail All Retail exposures according to Article 147 (2) point (d)
070	Retail — Secured by real estate property Exposures reflecting Article 147 (2) point (d) CRR which are secured by real estate.
080	SME Retail exposures reflecting Article 147 (2) point (d) in conjunction with Article 153 (3) CRR which are secured by real estate.
090	non-SME Retail exposures reflecting Article 147 (2) point (d) CRR which are secured by real estate.
100	Retail — Qualifying revolving (Article 147 (2) point (d) in conjunction with Article 154 (4) CRR).
110	Other Retail Other retail exposures according to Article 147 (2) point (d) not reported in rows 070 — 100.
120	SME Other retail exposures reflecting Article 147 (2) point (d) in conjunction with Article 153 (3) CRR.
130	non-SME Other retail exposures reflecting Article 147 (2) point (d) CRR.
140	Equity Equity exposures reflecting Article 147 (2) point (e) CRR.