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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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Commission Implementing Regulation (EU) No 680/2014 is up to date with all changes known to be in force on or before 23 July 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.
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[F1Row | Legal references and instructions |
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010 | 1. TOTAL RISK EXPOSURE AMOUNTArticle 92(3) and Articles 95, 96 and 98 CRR |
020 | 1* Of which: Investment firms under Article 95 paragraph 2 and Article 98 CRRFor investment firms under Article 95(2) and Article 98 CRR |
030 | 1** Of which: Investment firms under Article 96 paragraph 2 and Article 97 CRRFor investment firms under Article 96(2) and Article 97 CRR |
040 | 1.1. RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIESPoints (a) and (f) of Article 92(3) CRR |
050 | 1.1.1. Standardised Approach (SA)CR SA and SEC SA templates at the level of total exposures |
051 | 1.1.1* Of which: Additional stricter prudential requirements based on Article 124 CRRInstitutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements as communicated to the institutions after having been consulted with EBA, in accordance with paragraphs 2 and 5 of Article 124CRR. |
060 | 1.1.1.1. SA exposure classes excluding securitisations positionsCR SA template at the level of total exposures. The SA exposure classes are those mentioned in Article 112 CRR, excluding securitisation positions. |
070 | 1.1.1.1.01. Central governments or central banksSee CR SA template |
080 | 1.1.1.1.02. Regional governments or local authoritiesSee CR SA template |
090 | 1.1.1.1.03. Public sector entitiesSee CR SA template |
100 | 1.1.1.1.04. Multilateral Development BanksSee CR SA template |
110 | 1.1.1.1.05. International OrganisationsSee CR SA template |
120 | 1.1.1.1.06. InstitutionsSee CR SA template |
130 | 1.1.1.1.07. CorporatesSee CR SA template |
140 | 1.1.1.1.08. RetailSee CR SA template |
150 | 1.1.1.1.09. Secured by mortgages on immovable propertySee CR SA template |
160 | 1.1.1.1.10. Exposures in defaultSee CR SA template |
170 | 1.1.1.1.11. Items associated with particular high riskSee CR SA template |
180 | 1.1.1.1.12. Covered bondsSee CR SA template |
190 | 1.1.1.1.13. Claims on institutions and corporate with a short-term credit assessmentSee CR SA template |
200 | 1.1.1.1.14. Collective investments undertakings (CIU)See CR SA template |
210 | 1.1.1.1.15. EquitySee CR SA template |
211 | 1.1.1.1.16. Other itemsSee CR SA template |
240 | 1.1.2. Internal ratings based Approach (IRB) |
241 | 1.1.2* Of which: Additional stricter prudential requirements based on Article 164 CRRInstitutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements as communicated to the institutions after having been notified to EBA, in accordance with paragraphs 5 and 7 of Article 164 CRR. |
242 | 1.1.2** Of which: Additional stricter prudential requirements based on Article 124 CRRInstitutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements set by the competent authorities after having consulted EBA, as laid down in paragraphs 2 and 5 of Article 124 CRR and which are related to limits on the eligible market value of the collateral as laid down in point (d) of Article 125(2) and point (d) of Article 126(2) CRR. |
250 | 1.1.2.1. IRB Approaches when neither own estimates of LGD nor Conversion Factors are usedCR IRB template at the level of total exposures (when own estimates of LGD or CCF are not used) |
260 | 1.1.2.1.01. Central governments and central banksSee CR IRB template |
270 | 1.1.2.1.02. InstitutionsSee CR IRB template |
280 | 1.1.2.1.03. Corporates – SMESee CR IRB template |
290 | 1.1.2.1.04. Corporates – Specialised LendingSee CR IRB template |
300 | 1.1.2.1.05. Corporates – OtherSee CR IRB template |
310 | 1.1.2.2. IRB Approaches when own estimates of LGD and/or Conversion Factor are usedCR IRB template at the level of total exposures (when own estimates of LGD and/or CCF are used) |
320 | 1.1.2.2.01. Central governments and central banksSee CR IRB template |
330 | 1.1.2.2.02. InstitutionsSee CR IRB template |
340 | 1.1.2.2.03. Corporates – SMESee CR IRB template |
350 | 1.1.2.2.04. Corporates – Specialised LendingSee CR IRB template |
360 | 1.1.2.2.05. Corporates – OtherSee CR IRB template |
370 | 1.1.2.2.06. Retail – secure by real estate SMESee CR IRB template |
380 | 1.1.2.2.07. Retail – secure by real estate non-SMESee CR IRB template |
390 | 1.1.2.2.08. Retail – Qualifying revolvingSee CR IRB template |
400 | 1.1.2.2.09. Retail – Other SMESee CR IRB template |
410 | 1.1.2.2.10. Retail – Other non-SMESee CR IRB template |
420 | 1.1.2.3. Equity IRBSee CR EQU IRB template |
450 | 1.1.2.5. Other non credit-obligation assetsThe amount to be reported is the risk weighted exposure amount as calculated in accordance with Article 156 CRR. |
460 | 1.1.3. Risk exposure amount for contributions to the default fund of a CCPArticles 307, 308 and 309 CRR |
470 | 1.1.4. Securitisation positionsSee CR SEC template |
490 | 1.2. TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERYPoint (c)(ii) of Article 92(3) and point (b) of Article 92(4) CRR |
500 | 1.2.1. Settlement/delivery risk in the non-Trading bookSee CR SETT template |
510 | 1.2.2. Settlement/delivery risk in the Trading bookSee CR SETT template |
520 | 1.3. TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKSPoints (b)(i), (c)(i) and (c)(iii) of Article 92(3) and point (b) of Article 92(4) CRR |
530 | 1.3.1. Risk exposure amount for position, foreign exchange and commodities risks under Standardised Approaches (SA) |
540 | 1.3.1.1. Traded debt instrumentsMKR SA TDI template at the level of total currencies. |
550 | 1.3.1.2. EquityMKR SA EQU template at the level of total national markets. |
555 | 1.3.1.3. Particular approach for position risk in CIUsArticle 348(1), point (c) of Article 350(3) and point (a) of Article 364(2) CRR Total risk exposure amount for positions in CIUs if capital requirements are calculated in accordance with Article 348(1) CRR either immediately or as a consequence of the cap laid down in point (c) of Article 350(3) CRR. CRR does not explicitly assign those positions to either the interest rate risk or the equity risk. Where the particular approach laid down in the first sentence of Article 348(1) CRR is applied, the amount to be reported shall be 32 % of the net position of the CIU exposure in question, multiplied by 12,5 . Where the particular approach laid down in the second sentence of Article 348(1) CRR is applied, the amount to be reported shall be the lower of 32 % of the net position of the relevant CIU exposure and the difference between 40 % of this net position and the own funds requirements that arise from the foreign exchange risk associated with this CIU exposure, multiplied by 12,5 respectively. |
556 | 1.3.1.3.* Memo item: CIUs exclusively invested in traded debt instrumentsTotal risk exposure amount for positions in CIUs if the CIU is invested exclusively in instruments subject to interest rate risk. |
557 | 1.3.1.3.** CIUs invested exclusively in equity instruments or in mixed instrumentsTotal risk exposure amount for positions in CIUs if the CIU is invested either exclusively in instruments subject to equity risk or in mixed instruments or if the constituents of the CIU are unknown. |
560 | 1.3.1.4. Foreign ExchangeSee MKR SA FX template |
570 | 1.3.1.5. CommoditiesSee MKR SA COM template |
580 | 1.3.2. Risk exposure amount for positions, foreign exchange and commodity risks under internal models (IM)See MKR IM template |
590 | 1.4. TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR)Point (e) of Article 92(3) and point (b) of Article 92(4) CRR For investment firms under Articles 95(2) and 96(2) and Article 98 CRR, this element shall be zero. |
600 | 1.4.1. OpR Basic Indicator approach (BIA)See OPR template |
610 | 1.4.2. OpR Standardised (TSA)/Alternative Standardised (ASA) approachesSee OPR template |
620 | 1.4.3. OpR Advanced measurement approaches (AMA)See OPR template |
630 | 1.5. ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADSArticles 95(2) and 96(2), Article 97 and point (a) of Article 98(1) CRR Only for investment firms under Article 95(2), Article 96(2) and Article 98 CRR. See also Article 97 CRR. Investment firms under Article 96 CRR shall report the amount referred to in Article 97 multiplied by 12.5. Investment firms under Article 95 CRR shall report as follows:
|
640 | 1.6. TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENTPoint (d) of Article 92(3) CRR See CVA template. |
650 | 1.6.1. Advanced methodOwn funds requirements for credit valuation adjustment risk in accordance with Article 383 CRR. See CVA template. |
660 | 1.6.2. Standardised methodOwn funds requirements for credit valuation adjustment risk in accordance with Article 384 CRR. See CVA template. |
670 | 1.6.3. Based on OEMOwn funds requirements for credit valuation adjustment risk in accordance with Article 385 CRR. See CVA template. |
680 | 1.7. TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOKPoint (b)(ii) of Article 92(3) and Articles 395 to 401 CRR |
690 | 1.8. OTHER RISK EXPOSURE AMOUNTSArticles 3, 458 and 459 CRR and risk exposure amounts which cannot be assigned to one of the items from 1.1 to 1.7. Institutions shall report the amounts needed to comply with the following: Stricter prudential requirements imposed by the Commission, in accordance with Articles 458 and 459 CRR. Additional risk exposure amounts due to Article 3 CRR. This item does not have a link to a details template. |
710 | 1.8.2. Of which: Additional stricter prudential requirements based on Article 458 CRRArticle 458 CRR |
720 | 1.8.2* Of which: requirements for large exposuresArticle 458 CRR |
730 | 1.8.2** Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial propertyArticle 458 CRR |
740 | 1.8.2*** Of which: due to intra financial sector exposuresArticle 458 CRR |
750 | 1.8.3. Of which: Additional stricter prudential requirements based on Article 459 CRRArticle 459 CRR |
760 | 1.8.4. Of which: Additional risk exposure amount due to Article 3 CRRArticle 3 CRR The additional risk exposure amount has to be reported. It shall only include the additional amounts (e.g. if an exposure of 100 has a risk-weight of 20 % and the institutions applies a risk weight of 50 % based on Article 3 CRR, the amount to be reported is 30).] |
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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