Question ID
2014_899
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
N/A
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
ANNEX II REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS
Name of institution / submitter
Parker James
Country of incorporation / residence
UK
Type of submitter
Individual
Subject matter
C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 050
Question

Field 050 - Accounting Treatment: Securitised Exposures are kept or removed from the Balance Sheet?. How should Investor positions be reported here?

Background on the question

This field is apparently not reportable for Investor positions however the guidelines for this field state that Investors shall report "N". Which is correct?

Submission date
Final publishing date
Final answer

According to paragraph 111 of the instructions (Annex II of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions), column 050 "ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?" of C 14.00 Template (CR SEC Details) shall not be reported by investors. Hence, the instructions of column 050 will be amended to remove the wording "N" for investor positions.

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

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