- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annex III, F 16.01
- 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
- Submission date
- Final publishing date
-
- 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.