Question ID:
2015_2500
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Article:
428
Paragraph:
(1)
Subparagraph:
(c) and (d)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph:
Annex XII, C 60.00, r660-770
Disclose name of institution / entity:
No
Type of submitter:
Competent authority
Subject Matter:
Rows 660 – 770 of the template C 60.00 of Annex XII of the ITS on supervisory reporting do not seem to be feasible for the reporting of equities if these are considered as liquid assets. After the application of the LCR Delegated act some equities are considered as level 2B liquid assets. Therefore a solution is needed on where to report these assets in this template.
Question:

Where should equities, when considered as level 2B liquid assets, be reported in the template C 60.00 of Annex XII of the ITS on supervisory reporting?

Background on the question:

Template C 60.00 does only envisage specifically equities in rows 660-770 if they are not liquid assets (columns 110-150). However the LCR Delegated Act envisages that some equities could be considered in the liquidity buffer as level 2B assets. A harmonised solution is needed to indicate where equities within the definition of level 2B assets in the LCR Delegated Act should be reported in C 60.00.

Date of submission:
03/12/2015
Published as Final Q&A:
15/04/2016
Final Answer:

Equities which are eligible as level 2B assets under the Commission Delegated Regulation (EU) 2015/61 (LCR Delegated act) shall be reported in rows 240 13 290 of the template C 60.00 of Annex XII of Regulation (EU) No 680/2014 - ITS on supervisory reporting of (ITS on reporting) under the columns of "amount high liquidity and credit quality".

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