2016_2760 NSFR - Definition of Other Equity Instruments

Question ID:: 2016_2760
Legal Act:: Regulation (EU) No 575/2013 (CRR)
Topic:: Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Article:: 415
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Acts/RTS/ITS/GLs/Recommendations:: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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, row 720
Disclose name of institution / entity:: No
Type of submitter:: Credit institution
Subject Matter:: NSFR - Definition of Other Equity Instruments
Question:: How are Other Equity Instruments defined? Are Investment Funds (OGAW and AIF) considered as Other Equity and therefore reported in lines 720 to 770 of the NSFR? If not, in which line are Investment funds to be reported if they dont qualify as liquid assets.
Background on the question:: Clarification of the Definition of Other Equity
Date of submission:: 01/06/2016
Published as Final Q&A:: 05/03/2021
Final Answer:: The look-through approach shall not be applied for the purpose of Article. 428 (1)(d) of Regulation (EU) No 575/2013. Therefore, if the Investment Fund does not qualify as liquid asset in accordance with Art. 416 of Regulation (EU) No 575/2013 of then it shall be reported in lines r720 to r770, “other equity securities”, of Annex XII of Regulation (EU) No 680/2014.
Status:: Final Q&A
Answer prepared by:: Answer prepared by the EBA.