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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)
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[F1Columns | |
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005 | ROW NUMBERThe row number is a row identifier and shall be unique for each row in the table. It shall follow the numerical order 1, 2, 3, etc. |
010 | INTERNAL CODEInternal (alpha-numerical) code used by the institution to identify the securitisation. The internal code shall be associated to the identifier of the securitisation. |
020 | IDENTIFIER OF THE SECURITISATION (Code/Name)Code used for the legal registration of the securitisation or, if not available, the name by which the securitisation is known in the market. When 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. |
030 | IDENTIFIER OF THE ORIGINATOR (Code/Name)The code given by the supervisory authority to the originator or, if not available, the name of the institution itself shall be reported for this column. In the case of multi-seller securitisations the reporting entity shall provide the identifier of all the entities within its consolidated group that are involved (as originator, sponsor or original lender) in the transaction. Whenever the code is not available or is not known by the reporting entity, the name of the institution shall be reported. |
040 | SECURITISATION TYPE: (TRADITIONAL/SYNTHETIC)Report the following abbreviations:
The definitions of ‘ traditional securitisation ’ and ‘ synthetic securitisation ’ is provided in Article 242(10) and (11) of CRR. |
050 | ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?Originators, sponsors and original lenders shall report one of the following abbreviations:
This column summarises the accounting treatment of the transaction. In case of synthetic securitisations, originators shall report that securitised exposures are removed from the balance sheet. In case of the securitisations of liabilities originators shall not report this column. Option ‘ P ’ (partially removed) shall be reported when the securitised assets are recognized in the balance sheet to the extent of the reporting entity’ continuing involvement in accordance with IFRS 9.3.2.16 – 3.2.21. |
060 | SOLVENCY TREATMENT: SECURITISATION POSITIONS SUBJECT TO OWN FUNDS REQUIREMENTS?Originators, only, shall report the following abbreviations:
Articles 109, 243 and 244 of CRR. This column summarises the solvency treatment of the securitisation scheme by the originator. It indicates whether own funds requirements are computed according to securitised exposures or securitisation positions (banking book/trading book). If own funds requirements are based on securitised exposures (for not being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SA template, in case the Standardised Approach is used, or in the CR IRB template, in case the Internal Ratings Based Approach is used by the institution. Conversely, if own funds requirements are based on securitisation positions held in the banking book (for being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SEC SA template or in the CR SEC IRB template. In the case of securitisation positions held in the trading book the computation of own funds requirements for market risk shall be reported in the MKR SA TDI (standardised general position risk) and in the MKR SA SEC or MKR SA CTP (standardised specific position risk) or in the MKR IM (internal models) templates. In the case of the securitisations of liabilities originators shall not report this column. |
070 | SECURITISATION OR RE-SECURITISATION?According to definitions of ‘ securitisation ’ and ‘ re-securitisation ’ are provided in Article 4(1)(61) and (62) to (64) of CRR, report the type of underlying using the following abbreviations:
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075 | STS SECURITISATIONArticle 18 of Regulation (EU) 2017/2402 Report one of the following abbreviations Y – Yes N – No |
080-100 | RETENTIONArticles 404 to 410 of CRR. |
080 | TYPE OF RETENTION APPLIEDFor each securitisation scheme originated, it shall be reported the relevant type of retention of net economic interest, as envisaged in Article 405 of CRR:
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090 | % OF RETENTION AT REPORTING DATEThe retention of material net economic interest by the originator, sponsor or original lender of the securitisation shall be no less than 5 % (at origination date). Notwithstanding Article 405(1) of CRR, measurement of retention at origination can typically be interpreted as being when the exposures were first securitised, and not when the exposures were first created (for instance, not when the underlying loans were first extended). Measurement of retention at origination means that 5 % is the retention percentage that is required at the point in time when such retention level was measured and the requirement fulfilled (for instance, when the exposures were first securitised); dynamic re-measurement and readjustment of the retained percentage throughout the life of the transaction is not required. This column shall not be reported in case codes ‘ E ’ (exempted) or ‘ N ’ (not applicable) are reported under column 080 (Type of retention applied). |
100 | COMPLIANCE WITH THE RETENTION REQUIREMENT?Article 405(1) of CRR. Report the following abbreviations: Y – Yes; N – No. This column shall not be reported in case codes ‘ E ’ (exempted) or ‘ N ’ (not applicable) are reported under column 080 (Type of retention applied). |
110 | ROLE OF THE INSTITUTION: (ORIGINATOR/SPONSOR/ORIGINAL LENDER/INVESTOR)Report the following abbreviations:
See definitions in Article 4(1)(13) (Originator) and Article 4(1)(14) (Sponsor) of CRR. Investors are assumed to be those institutions to which provisions in Articles 406 and 407of CRR apply. |
120-130 | NON ABCP PROGRAMSBecause of their special character because they comprise of several single securitisation positions, ABCP programs (defined in Article 242(9) of CRR) are exempted from reporting in columns 120 and 130. |
120 | ORIGINATION DATE (mm/yyyy)The month and year of the origination date (i.e. cut-off or closing date of the pool) of the securitisation shall be reported according to the following format: ‘ mm/yyyy ’ . For each securitisation scheme the origination date cannot change between reporting dates. In the particular case of securitisation schemes backed by open pools, the origination date shall be the date of the first issuance of securities. This piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation. |
130 | TOTAL AMOUNT OF SECURITISED EXPOSURES AT ORIGINATION DATEThis column gathers the amount (according to original exposures pre conversion factors) of the securitised portfolio at the origination date. In case of securitisation schemes backed by open pools the amount referring to the origination date of the first issuance of securities shall be reported. In the case of traditional securitisations no other assets of the securitisation pool shall be included. In the case of multi-seller securitisation schemes (i.e. with more than one originator) only the amount corresponding to the reporting entity’s contribution in the securitised portfolio shall be reported. In the case of the securitisation of liabilities only the amounts issued by the reporting entity shall be reported. This piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation. |
140-220 | SECURITISED EXPOSURESColumns 140 to 220 request information on several features of the securitised portfolio by the reporting entity. |
140 | TOTAL AMOUNTInstitutions shall report the value of the securitised portfolio at reporting date, i.e. the outstanding amount of the securitised exposures. In the case of traditional securitisations no other assets of the securitisation pool shall be included. In the case of multi-seller securitisation schemes (i.e. with more than one originator) only the amount corresponding to the reporting entity’s contribution in the securitised portfolio shall be reported. In the case of securitisation schemes backed by closed pools (i.e. the portfolio of securitised assets cannot be enlarged after the origination date) the amount will progressively be reduced. This piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation. |
150 | INSTITUTION’S SHARE (%)It shall be reported the institution’s share (percentage with two decimals) at reporting date in the securitised portfolio. The figure to be reported in this column is, by default, 100 % except for multi-seller securitisation schemes. In that case the reporting entity shall report its current contribution to the securitised portfolio (equivalent to column 140 in relative terms). This piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation. |
160 | TYPEThis column gathers information on the type of assets ( ‘ 1 ’ to ‘ 8 ’ ) or liabilities ( ‘ 9 ’ and ‘ 10 ’ ) of the securitised portfolio. The institution must report one of the following number codes:
In case the pool of securitised exposures is a mix of the previous types, the institution shall indicate the most important type. In case of re-securitisations, the institution shall refer to the ultimate underlying pool of assets. Type ‘ 10 ’ (Other liabilities) includes treasury bonds and credit linked notes. For securitisation schemes backed by closed pools the type cannot change between reporting dates. |
170 | APPROACH APPLIED (SA/IRB/MIX)This column gathers information on the approach that at reporting date the institution would apply to the securitised exposures. Report the following abbreviations:
If under SA, ‘ P ’ is reported in column 050 then the computation of own funds requirements shall be reported in the CR SEC SA template. If under IRB, ‘ P ’ is reported in column 050 then the computation of own funds requirements shall be reported in the CR SEC IRB template. If under combination of SA and IRB, ‘ P ’ is reported in column 050 then the computation of own funds requirements shall be reported in both the CR SEC SA and CR SEC IRB templates. This piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation. Nevertheless, this column does not apply to securitisations of liabilities. Sponsors shall not report this column. |
180 | NUMBER OF EXPOSURESArticle 261(1) of CRR. This column is only compulsory for those institutions using the IRB approach to the securitisation positions (and, therefore, reporting ‘ I ’ in column 170). The institution shall report the effective number of exposures. This column shall not be reported in case of securitisation of liabilities or when the own funds requirements are based on the securitised exposures (in case of securitisation of assets). This column shall not be fulfilled when the reporting entity does not hold any positions in the securitisation. This column shall not be fulfilled by investors. |
190 | COUNTRYReport the code (ISO 3166-1 alpha-2) of the country of origin of the ultimate underlying of the transaction, i.e. the country of the immediate obligor of the original securitised exposures (look through). In case the pool of the securitisation consists of different countries, the institution shall indicate the most important country. If no country exceeds a 20 % threshold based on the amount of assets/liabilities, then ‘ other countries ’ shall be reported. |
200 | ELGD (%)The exposure-weighted average loss-given-default (ELGD) shall only be reported by those institutions applying the Supervisory Formula Method (and, therefore, reporting ‘ I ’ in column 170). The ELGD is to be calculated as indicated in Article 262(1) of CRR. This column shall not be reported in case of securitisation of liabilities or when the own funds requirements are based on the securitised exposures (in case of securitisation of assets). This column shall not be fulfilled either when the reporting entity does not hold any positions in the securitisation. Sponsors shall not report this column. |
210 | (-) VALUE ADJUSTMENTS AND PROVISIONSValue adjustments and provisions (Article 159 of CRR) for credit losses made in accordance with the accounting framework to which the reporting entity is subject. Value adjustments include any amount recognized in profit or loss for credit losses of financial assets since their initial recognition in the balance sheet (including losses due to credit risk of financial assets measured at fair value that shall not be deducted from the exposure value) plus the discounts on exposures purchased when in default according to Article 166(1) of CRR. Provisions include accumulated amounts of credit losses in off-balance sheet items. This column gathers information on the value adjustments and provisions applied to the securitised exposures. This column shall not be reported in case of securitisation of liabilities. This piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation. Sponsors shall not report this column. |
220 | OWN FUNDS REQUIREMENTS BEFORE SECURITISATION (%)This column gathers information on the own funds requirements of the securitised portfolio in case there had been no securitisation plus the expected losses related to those risks (K irb ), as a percentage (with two decimals) on the total of securitised exposures at origination date. K irb is defined in Article 242(4) of CRR. This column shall not be reported in case of securitisation of liabilities. In case of the securitisation of assets, this piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation. Sponsors shall not report this column. |
230-300 | SECURITISATION STRUCTUREThis block of six columns gathers information on the structure of the securitisation according to on/off balance sheet positions, tranches (senior/mezzanine/first loss) and maturity. In the case of multi-seller securitisations, for the first loss tranche only the amount corresponding or attributed to the reporting institution shall be reported. |
230-250 | ON-BALANCE SHEET ITEMSThis block of columns gathers information on on-balance sheet items broken down by tranches (senior/mezzanine/first loss). |
230 | SENIOROn reporting reference dates that are after 1 January 2019 , for securitisation positions the exposure values of which are calculated in accordance with CRR: A securitisation position as defined in Article 242(6) of CRR. For all other securitisation positions: All tranches that do not qualify as mezzanine or first loss in accordance with CRR in the version applicable on 31 December 2018 shall be included in this category. |
240 | MEZZANINEOn reporting reference dates that are after 1 January 2019 , for securitisation positions the exposure values of which are calculated according to CRR:
For all other securitisation positions: see Articles 243(3) (traditional securitisations) and 244 (3) (synthetic securitisations) of CRR in the version applicable on 31 December 2018 . |
250 | FIRST LOSSOn reporting reference dates that are after 1 January 2019 , for securitisation positions the exposure values of which are calculated according to CRR: a securitisation position as defined in Article 242(17) of CRR. For all other securitisation positions: first loss tranche is defined in Article 242(15) of CRR in the version applicable on 31 December 2018 . |
260-280 | OFF-BALANCE SHEET ITEMS AND DERIVATIVESThis block of columns gathers information on off-balance sheet items and derivatives broken down by tranches (senior/mezzanine/first loss). The same criteria of classification among tranches used for on-balance sheet items shall be applied here. |
290 | FIRST FORESEEABLE TERMINATION DATEThe likely termination date of the whole securitisation in the light of its contractual clauses and the currently expected financial conditions. Generally, it would be the earliest of the following dates: (i) the date when a clean-up call (defined in Article 242(2) of CRR) might first be exercised taking into account the maturity of the underlying exposure(s) as well as their expected pre-payment rate or potential re-negotiation activities; (ii) the date on which the originator may first exercise any other call option embedded in the contractual clauses of the securitisation which would result in the total redemption of the securitisation. The day, month and year of the first foreseeable termination date shall be reported. The exact day shall be reported if this data is available, otherwise the first day of the month shall be reported. |
300 | LEGAL FINAL MATURITY DATEThe date upon which all principal and interest of the securitisation must be legally repaid (based on the transaction documentation). The day, month and year of the legal final maturity date shall be reported. The exact day shall be reported if this data is available, otherwise the first day of the month shall be reported. |
310-400 | SECURITISATION POSITIONS: ORIGINAL EXPOSURE PRE CONVERSION FACTORSThis block of columns gathers information on the securitisation positions according to on/off balance sheet positions and the tranches (senior/mezzanine/first loss) at reporting date. |
310-330 | ON-BALANCE SHEET ITEMSThe same criteria of classification among tranches used for columns 230 to 250 shall be applied here. |
340-360 | OFF-BALANCE SHEET ITEMS AND DERIVATIVESThe same criteria of classification among tranches used for columns 260 to 280 shall be applied here. |
370-400 | MEMORANDUM ITEMS: OFF-BALANCE SHEET ITEMS AND DERIVATIVESThis 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 340-360). |
370 | DIRECT CREDIT SUBSTITUTES (DCS)This column applies to those securitisation positions held by the originator and guaranteed with direct credit substitutes (DCS). According to Annex I of CRR the following full risk off-balance sheet items are regarded as DCS:
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380 | IRS/CRSIRS stands for Interest Rate Swaps, whereas CRS stands for Currency Rate Swaps. These derivatives are listed in Annex II of CRR. |
390 | ELIGIBLE LIQUIDITY FACILITIESLiquidity facilities (LF), defined in Article 242(3) of CRR must satisfy a list of six conditions established in Article 255(1) of CRR to be considered as eligible (regardless of the method applied by the institution -SA or IRB-). |
400 | OTHER (INCLUDING NON-ELIGIBLE LF)This column is devoted to remaining off-balance sheet items such as non-eligible liquidity facilities (i.e. those LF that do not meet the conditions listed in Article 255(1) of CRR). |
410 | EARLY AMORTISATION: CONVERSION FACTOR APPLIEDArticles 242(12) and 256(5) (SA) and Article 265(1) (IRB) of CRR envisage a set of conversion factors to be applied to amount of the investors’ interest (in order to calculate risk-weighted exposure amounts). This column applies to securitisation schemes with early amortisation clauses (i.e. revolving securitisations). According to Article 256(6) of CRR, the conversion figure to be applied shall be determined by the level of the actual three month average excess spread. In the case of the securitisations of liabilities this column shall not be reported. This piece of information is related to row 100 in CR SEC SA and row 160 in the CR SEC IRB template. |
420 | (-) EXPOSURE VALUE DEDUCTED FROM OWN FUNDSThis piece of information is closely related to column 200 in the CR SEC SA template and column 180 in the CR SEC IRB template. A negative figure shall be reported in this column. |
430 | TOTAL RISK WEIGHTED EXPOSURE AMOUNT BEFORE CAPThis column gathers information on the risk weighted exposure amount before cap applicable to the securitisation positions (i.e. in case of securitisation schemes with significant risk transfer). In case of securitisation schemes without significant risk transfer (i.e. risk weighted exposure amount computed according securitised exposures) no data shall be reported in this column. In the case of the securitisations of liabilities this column shall not be reported. |
440 | TOTAL RISK WEIGHTED EXPOSURE AMOUNT AFTER CAPThis column gathers information on the risk weighted exposure amount after cap applicable to the securitisation positions (i.e. in case of securitisation schemes with significant risk transfer). In case of securitisation schemes without significant risk transfer (i.e. own funds requirements computed according securitised exposures) no data shall be reported in this column. In the case of the securitisations of liabilities this column shall not be reported. |
445 | APPROACHIn this column, the approach to determining the total risk exposure amount as reported in column 440 shall be reported. The approach shall be one of the following ones:
In line with the determination of risk weights according to Article 337 CRR, for instruments in the trading book that are securitisation positions, the approach shall be determined as the approach the institution would apply to the position in its non-trading book. ‘ Multiple approaches ’ shall be used if the institution is involved in or exposed to a securitisation transaction in multiple ways and applies different approaches to the calculation of own funds requirements in its different roles or for its different exposures. |
446 | SECURITISATION QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENTOn reporting reference dates that are after 1 January 2019 , Articles 243 and 270 of CRR Report one of the following abbreviations Y – Yes N – No ‘ Yes ’ shall be reported both in case of STS securitisations qualifying for the differentiated capital treatment in accordance with Article 243 of the CRR and in case of senior positions in (non-STS) SME securitisations eligible for this treatment in accordance with Article 270 of the CRR. |
450-510 | SECURITISATION POSITIONS — TRADING BOOK |
450 | CTP OR NON-CTP?Report the following abbreviations: C — Correlation Trading Portfolio (CTP); N — Non-CTP |
460-470 | NET POSITIONS — LONG/SHORTSee columns 050/060 of MKR SA SEC or MKR SA CTP, respectively. |
480 | TOTAL OWN FUNDS REQUIREMENTS (SA) - SPECIFIC RISKSee column 610 of MKR SA SEC, or column 450 of MKR SA CTP, respectively.] |
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