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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
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

Submission date
Final publishing date
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.

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