EBU Single Rulebook Q&A 13 January 2023 2023_6693 Reporting of securitisation positions when Article 244(1), point (b), CRR is applied

It is not clear how to report in C 13.01, C 14.00 and C 14.01 the securitisation positions held when Article 244(1)(b) CRR is applied. Article 244(1) of the CRR states that “the originator institution of a traditional securitisation may exclude underlying exposures from its calculation of risk-weighted exposure amounts and, where relevant, expected loss amounts if either of the following