Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Draft ITS on Supervisory Reporting of Institutions
Annex V Part 2 para 1 point 3, Annex V Part 2 para 41 point (a)
Disclose name of institution / entity:
Name of institution / submitter:
Lombard Risk
Country of incorporation / residence:
Type of submitter:
Consultancy firm
Subject Matter:
Confusion between instruction and validation for Other Demand Deposits Assets in F 01.01

Annex V Part 2 para 1 point 3 states that template F 01.01 (Assets), row 040 shall ‘INCLUDE’ other demand deposits at credit institutions.

There is a validation between this cell and template F 05.01 – Breakdown of Loan and advances by product – row 010, column 030 which is ‘On demand [call] and short notice [current account] EXCLUSIVELY at credit Institutions. If the validation is correct, that means row 040 in template F 01.01 must ONLY contain other demand deposits at credit Institutions. If that is the case, where should other demand deposits at counterparties other than credit institutions be shown?

Background on the question:

Questions 2013_180 and 2013_235.

Date of submission:
Published as Final Q&A:
Final Answer:

‘Demand deposits at credit institutions’ are loans and advances in accordance with the ECB BSI Regulation that shall be reported outside the accounting portfolios, into the row 040 of template F 01.01 (see also Q&A 2013_180 and 2013_235 in this regard).
On the other hand, demand deposits at counterparties other than central banks and credit institutions shall always be reported as loans and advances into the accounting portfolios.
Therefore, validation rule v1251_m holds. The instructions in Annex V to the ITS on reporting (v3.00) have been amended to clarify this point.

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