(6) Households These exposures shall be assigned to (4) Other financial corporations FINREP counterparty sectors according (h) Retail (5) Non financial corporations to the nature of the immediate (6) Households counterparty (2) General governments exposures shall be assigned to (3) Credit institutions (i) Secured by mortgages on immovable FINREP counterparty sectors according (4) Other financial corporations property to the nature of the immediate (5) Non-financial corporations counterparty. (6) Households (1) Central banks (2) General governments These exposures shall be assigned to (3) Credit institutions FINREP counterparty sectors according (j) In default to the nature of the immediate (4) Other financial corporations counterparty. (5) Non-financial corporations (6) Households (1) Central banks (2) General governments These exposures shall be assigned to (3) Credit institutions (ja) associated with particularly FINREP counterparty sectors according high risk to the nature of the immediate (4) Other financial corporations counterparty. (5) Non-financial corporations (6) Households These exposures shall be assigned to (3) Credit institutions FINREP counterparty sectors according (k) Covered bonds (4) Other financial corporations to the nature of the immediate (5) Non-financial corporations counterparty. exposures should be assigned to (2) General governments FINREP counterparty sectors according to the underlying risk of the (3) Credit institutions securitisation. In FINREP, when (l) Securitisation positions (4) Other financial corporations securitized positions remain recognised (5) Non-financial corporations in the balance sheet, the counterparty sectors are the sectors of the immediate (6) Households counterparties of these positions. These exposures shall be assigned to (3) Credit institutions (m) Institutions and corporates with a FINREP counterparty sectors according (4) Other financial corporations short-term credit assessment to the nature of the immediate (5) Non-financial corporations counterparty. Investments in CIU shall be classified as (n) Collective investment undertakings Equity instruments equity instruments in FINREP, regardless of whether the CRR allows look-through. In FINREP, equities are separated as Equity instruments instruments under different categories of (o) Equity financial assets In FINREP, other items may be included (p) Other items Various items of the balance sheet under different asset categories.
(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 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) 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 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.
Draft+ITS+amending+ITS+on+Sup+Rep+%28Annex+5+amending+Annex+V%29.docx