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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
Disclose name of institution / entity:
Yes
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?

Date of submission:
05/03/2014
Published as Final Q&A:
05/09/2014
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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