7 Q&A´s on CRR and BRRD

EBA has published 7 new Q&As regarding issues relating to the CRR and BRRD:
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2022_6499 – Supervisory reporting – COREP (incl. IP Losses) – Consideration of STS in synthetic securitisations
QUESTION: When a synthetic securitisation fulfills STS criteria (Article 243(2) CRR), are all its tranches considered STS in the RWEA calculation and in COREP reporting, or only the senior tranche?
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2022_6444 – Supervisory reporting – COREP (incl. IP Losses) – Reporting of certain COREP templates by entities with deviating accounting year end
QUESTION: Can the reference dates for reporting COREP templates C 08.03 to C 08.07, C 34.07 and C 34.11 be adjusted for an accounting year-end which deviates from the calendar year, considering that they reflect disclosure obligations subject to Article 433 CRR?
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2021_6324 – Supervisory reporting – COREP (incl. IP Losses) – C 14.00 – Column 0222: % of retail exposures in IRB pools
QUESTION: Is Column 0222 in C 14.00 (% of retail exposures in IRB pools) supposed to be reported for all securitisation positions?
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2023_6773 – Supervisory reporting – FINREP (incl. FB&NPE) – Calculation of the amount reported for guarantees received on report F09.02
QUESTION: Should the amount of financial guarantees reported in F 09.02 be calculated considering (other) collateral?
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2022_6579 – Transparency and Pillar 3 – Pillar 3 disclosures prepared from FINREP reporting
QUESTION: In which column in the table EU CR1 should be included purchased or originated credit-impaired financial assets?
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2022_6576 – BRRD Reporting – MREL – reporting of the impact of general prior permissions
QUESTION: Reporting entities should deduct the pre-determined amount of a general prior permission for eligible liabilities instruments from the amount of their eligible liabilities from the moment the authorisation is granted. Against this background, how should this deduction obligation be reflected by the reporting entities in the reporting templates to be submitted in accordance with Regulation (EU) 2021/763?
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2022_6524 – Transparency and Pillar 3 – Disclosure of Template CR2 where NPE threshold of =>5% has not been breached
QUESTION: As per the mapping tool provided by the EBA, the Pillar 3 Disclosure Templates – ‚CR2‘ is mapped to FinRep Template 24.1. This particular FinRep template is only reportable where the ratio of gross carrying amount of non-performing loans and advances divided by the total gross carrying amount of loans and advances subject to the definition of non-performing according to Article 47a of the CRR is equal to or higher than 5%. One therefore would assume that the ‚CR2‘ Pillar 3 Disclosure template is not required unless the threshold is breached. However, Article 9 within the Pillar 3 ITS appears to imply that that ‚CR2‘ is required regardless of the threshold by large institutions, as called out specifically as part of Point 1(e) of Article 9, This is also apparent in Point 3 of Article 9, where ‚CR2‘ is not mentioned within the paragraph concerned as being a template that is determined for disclosure depending on the threshold. Can the EBA confirm the position on the same, given the requirement from the reporting perspective.