Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - Large Exposures
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Annex VIII, C 28.00 and C 29.00
Disclose name of institution / entity:
Type of submitter:
Subject Matter:
COREP LE template C 28.00, C29.00
  1. Where do we report deposit on demand in banks and other receivables on LE templates?
  2. Where do we report other receivables on LE templates?
  3. How should we report total exposures if exclusion of deposits on demand and other receivables causes decrease of total exposure under threshold of large exposure?
Background on the question:

C 28.00 and C 29.00 templates do not provide columns for deposits on demand and other receivables which are neither debt instruments, equities, derivatives, off balance sheet items nor Additional exposures arising from transactions where there is an exposure to underlying assets. These positions are part of total original exposures and should be included in column 040 of C 28.00. However, the validation formula v0647_m states that column 040 is the sum of columns 060 to 180, neither of which include to deposits on demand and other receivables.

Date of submission:
Published as Final Q&A:
Final Answer:

For clarifying the term ‘debt instrument’, the instructions on templates C 28.00 and C 29.00 of Annex VIII to Regulation (EU) No 680/2014, specifically the instructions on columns 060, 120 and 240 thereof, refer to the ECB BSI Regulation (ECB/2008/32), Annex 2 part 2, table, category 2. This ECB BSI Regulation describes in letter (a) – (k) a wide range of different types of assets. Deposits are mentioned in letter (e).

Regarding ‘other receivables’, the type of the receivables is not specified further in the question. Nonetheless, it is assumed that, of the four categories of exposures provided by C 28.00 and C 29.00 (debt instruments, equity instruments, derivatives and off balance sheet items), the category ‘debt instruments’ will be the most suitable for receivables in any case.

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