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Commission Implementing Regulation (EU) No 680/2014Show full title
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 over time for: Division PART 3
Version Superseded: 01/06/2015
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Commission Implementing Regulation (EU) No 680/2014, Division
PART 3
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.
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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[F1 [F1PART 3 U.K. MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS
1. The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables. U.K.
ANNEX V Table 2: rows 1 - 18
| Table 2 | ||
| Standardised Approach | ||
| [F1 [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 | |
(c) Public sector entities | (2) General governments | |
(d) Multilateral development banks | (3) Credit institutions | |
(e) International organisations | (2) General governments | |
(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 | |
(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 should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation. In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are 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 are 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. |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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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