- Question ID:
- 2014_916
- Legal Act:
- Regulation (EU) No 575/2013 (CRR)
- Topic:
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article:
- 99
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
- Not applicable
- Article/Paragraph:
- Annex V , Part 2, paragraph 81(b)
- Disclose name of institution / entity:
- No
- Type of submitter:
- Credit institution
- Subject Matter:
- F 13.01
- Question:
According to Annex V , Part 2, paragraph 81(b) and answer to question ID 2013-84 in EBA Q&A process, does the term »institution« refer to the definition stated in CRR? If the answer is yes, does it mean that collateral in the form of debt securities issued by counterparties in sector »General government« are not included in column »Cash [Debt instruments issued]«? Are they included in the column “Rest”?
- Background on the question:
The definition in Annex V, Part 2, paragraph 81(b), is not sufficient to give reporting institutions all information required for mapping the data correctly.
- Date of submission:
- 06/03/2014
- Final Answer:
Column 030 "Cash [Debt instruments issued] " of Template F 13.01 of Annex III and IV of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS) includes pledges of deposits in or debt securities issued by the reporting institution. As a consequence, this column refers to loans that have been collateralised using deposits in the reporting institution (which is its creditor institution) or debt securities issued by the reporting institution.
Column 040 "Rest" of Template F 13.01 includes pledges of other securities or assets. This column refers to loans that have been collateralised with debt securities issued by any third-parties or with other financial or physical assets. "Rest" includes pledges of other securities issued by third parties including general government. These debt securities or other assets are not on the balance sheet of the reporting institution - collateral from a defaulted borrower included on the balance sheet of reporting institutions in application of IAS 39.37 shall be reported in Template F 13.02.
The answer to this Q&A supersedes Q&A 2013_84. The instructions in Annex V of the ITS, Part 2, paragraph 81(b) will be amended to clarify this.
- Status:
- Archive
- Answer prepared by:
- Answer prepared by the EBA.
- Note to Q&A:
The present Q&A has been archived on 16.02.2023 since it refers to the Implementing Regulation (EU) No 680/2014 which is no longer in force.
