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.
Clarification of the Definition of Other Equity
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.