The current guidance for Section 1.6 of the reporting template, Monies due from secured lending and capital market driven transactions as defined in Article 192, contains the following statement: 'Therefore, any transaction in which the institution has provided a collateralised loan in cash, such as reverse repurchase transactions as defined in Article 4(59) of Regulation (EU) No 575/2013, expiring within 30 days, shall be reported in this section'. The ITS guidance states that this section relates to rows 120-930, however we not believe that these rows contain categories that cover the treatment of repos and reverse repos collateralised by commodities stocks such as aluminium, nickel, carbon credits etc. Clarification is therefore needed on the reporting of such transactions.
A field already exists within the Basel reporting template for the reporting of repo and reverse repo transactions that are collateralised by 'other' collateral such as commodities and commodities related transactions.
The next available version of the
ITS on Supervisory shall add a new row in Section 1.6 of C 53.00 template (Liquidity Reporting - Inflows) for the reporting for the monies due from secured lending and capital market driven transactions collateralised by assets other than those listed in rows 120-930.
As long as the above mentioned amendment is not implemented, this type of transactions shall be reported in row 980 ("Other inflow").
*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.