Question ID:
2015_1891
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - Asset Encumbrance
Article:
100
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph:
Template: AE-CB
Disclose name of institution / entity:
Yes
Name of institution / submitter:
BearingPoint Software Solutions GmbH
Country of incorporation / residence:
Germany
Type of submitter:
Competent authority
Subject Matter:
The maturity ladder on template AE-CB (F 35.00)
Question:

Do institutions need to report the residual maturity of the cover pool assets or the residual maturity of the covered bonds the assets are backing in the maturity ladder of the Cover Pool Assets (C 150-C 200)?

Background on the question:

There are only interpretations and not a clear specification of which residual maturity is required.

Date of submission:
12/03/2015
Published as Final Q&A:
05/03/2021
EBA Answer:

In the Annex XVII to Regulation (EU) No 680/2014 (ITS on supervisory reporting), chapter 5.2.3, instructions for col. 150 state that the template include the amounts of assets in the cover pool.
The instruction for col. 160 clarifies that the amounts shall be provided at the reporting date, assuming no change in the cover pool compared to the reporting date, except for amortization. The expected maturity should be used for amounts outstanding at future dates, that is to say the residual maturity of the cover pool assets.

Status:
Final Q&A
Image CAPTCHA