| 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 | (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 are 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, when securitized positions remain recognised in the balance sheet, the counterparty sectors are 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. |