Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - Asset Encumbrance
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Annex XVII, chapter 2.1.1, paragraph 14 (d)
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
Securities Lending

In the guidance on asset encumbrance Annex XVII, chapter 2.1.1, paragraph 14 (d) it states that ‘where the securities lent as collateral are received by the reporting institution, their fair value is reported in {AE-COL; *; c010}, {AE-SOU; r150; c030} and {AE-SOU; r150; c040}’.

However, {r150; c040} is greyed out in template F 32.04.

Please advise whether this data point will be available for input. 

Background on the question:

As per above.

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

Paragraph 14 (d) of Annex XVII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) is correct and consequently the data point in template F 32.04, row 150, column 040 should be open to allow data to be reported there. This will be corrected in a future version of the ITS on Supervisory Reporting.

In the meantime, as already stated in the instructions, the fair value for securities lent as collateral received by the reporting institution shall be reported in row 150, column 030 of F 32.04, together with the amounts stemming from transactions where the collateral is an asset of the reporting institution.  

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