Question ID:
2013_341
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - FINREP (incl. FB&NPE)
Article:
99
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 V
Disclose name of institution / entity:
No
Type of submitter:
Credit institution
Subject Matter:
FinRep table 5 row 010 column 030 - On demand [call] and short notice [current account]
Question:

Annex V indicates that balances receivable on demand classified as "cash and cash balances at central banks" shall also be reported in this template. This statement is supported by the validation rules stating that {F 01.01, r040, c010} = {F 5.00, r010, c030} (though only relating to other demand deposits). However, amounts in table 5 should be equal to tables 4.1 through 4.4 regarding loans and advances. This reasoning is indirectly supported by the following logical reasoning: If {F 01.01, r040, c010} = {F 5.00, r010, c030} AND if {F 01.01, r040, c010} has a detailed breakdown in table 4 as stated in Annex III, then there should be a link between table 4 and { F 5.00, r010, c030}. In which table (4.1, 4.2, 4.3, 4.4) should cash and cash balances be included? Validation rules regarding these templates don't seem to include cash and cash balances at central banks.

Background on the question:

Information required for mapping of FinRep accounts.

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

Annex V, Part 1.12 states that "accounting portfolios " do not include "cash and cash balances at central bank ".

This means that the tables from 4.1. to 4.4. relating to the breakdown of financial assets by instrument and by counterparty sector shall not include "cash and cash balances at central bank ".

In contrast, for table 5 relating to the breakdown of loans and advances by product, Annex V, Part 2.41 states that: "balances receivable on demand classified as "Cash and cash balances at central banks " shall also be reported in this template ".

Therefore table 5 shall include "Cash and cash balances at central banks ".

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