Question ID:
2013_328
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - FINREP (incl. FB&NPE)
Article:
99
Paragraph:
2
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph:
Annex III, F 16.01
Disclose name of institution / entity:
Yes
Name of institution / submitter:
Swedish Bankers' Association
Country of incorporation / residence:
Sweden
Type of submitter:
Industry association
Subject Matter:
Short positions
Question:

There is no row for "short positions" in table F 16.01. According to the instructions short positions may not be included in Other financial liabilities. Where should short positions be included instead?

Background on the question:

See instructions, Annex V, part I, paragraph 29: Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”. and paragraph 32: “Other financial liabilities” include all financial liabilities other than derivatives, short positions, deposits and debt securities issued

Date of submission:
04/10/2013
Published as Final Q&A:
14/03/2014
Final Answer:

For the purposes of template F16.01, "Short positions" are considered to be part of "Other financial liabilities" (row 240).

Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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