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Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn
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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Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014,
PART 3
is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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Changes and effects yet to be applied to Annex V Part 3:
- Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
- Regulation revoked by S.I. 2021/1078, reg. 13(2)(aa) (as inserted) by S.I. 2021/1376 reg. 32(7)(a)(i) (This amendment not applied to legislation.gov.uk. The affected provision Pt. 2 (PRA) was modified by a non-legislative instrument (Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019) and is not present in the text of the retained EU legislation. Details of the non-legislative modifications can be found on the Bank of England's website on the page entitled 'The Bank of England's amendments to financial services legislation under the European Union (Withdrawal) Act 2018')
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- Art. 1(a)-(c) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
- Art. 1(e)-(g) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
[F1PART 3 U.K. MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS
1. Tables 2 and 3 map exposure classes to be used to calculate capital requirements in accordance with CRR to counterparty sectors used in FINREP tables. U.K.
Table 2
Standardised Approach
ANNEX V Table 2: rows 1 - 18
| [F1SA exposure classes (CRR Article 112) | FINREP counterparty sectors | Comments |
|---|---|---|
| (a) Central governments or central banks | (1) Central banks (2) General governments | These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty |
| (b) Regional governments or local authorities | (2) General governments | These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty |
| (c) Public sector entities | (2) General governments (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations. | These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty |
| (d) Multilateral development banks | (3) Credit institutions | These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty |
| (e) International organisations | (2) General governments | These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty |
| (f) Institutions (i.e. credit institutions and investment firms) | (3) Credit institutions (4) Other financial corporations | These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty |
| (g) 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 |
| (h) 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 |
| (i) Secured by mortgages on immovable property | (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 nature of the immediate counterparty. |
| (j) In default | (1) Central banks (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 nature of the immediate counterparty. |
| (ja) Items associated with particularly high risk | (1) Central banks (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 nature of the immediate counterparty. |
| (k) Covered bonds | (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations | These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty. |
| (l) 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. 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. |
| (m) Institutions and corporates with a short-term credit assessment | (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations | These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty. |
| (n) Collective investment undertakings | Equity instruments | Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through. |
| (o) Equity | Equity instruments | In FINREP, equities shall be separated as instruments under different categories of financial assets |
| (p) Other items | Various items of the balance sheet | In FINREP, other items may be included under different asset categories. |
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.] |
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).
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