Question ID:
2014_739
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Article:
416
Paragraph:
1 & 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:
416
Disclose name of institution / entity:
Yes
Name of institution / submitter:
Terry Lee
Country of incorporation / residence:
Hong Kong
Type of submitter:
Individual
Subject Matter:
Article 416 - Reporting on liquid assets
Question:

According to the answer of Question 2013_222, assets issued by credit institution with meeting any of the criteria from Article 416(2)(a)(iii) could be reported as liquid assets. However, where should it be reported?

Background on the question:

Transferable assets which is guaranteed by the central government of a Member State should be reported in 1.3.1.2. Assets issued by a credit institution which has been set up by a Member State central or regional government where at least one of the conditions in Article 416 (2)(a)(iii) is met should be reported in 1.7. Assets issued by a credit institution which is guaranteed by the central government of a Member State satisfy the criteria for both lines. So, where should this assets be reported?

Date of submission:
16/01/2014
Published as Final Q&A:
22/08/2014
Final Answer:

Assets issued by a credit institution where at least one of the conditions in Article 416(2)(a)(iii) is met should be reported in row 180 (ID 1.7) in C 51.00 Template of Annex XII of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions.

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