Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Annex V
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
F 05.00, row 010, column 030 - On demand [call] and short notice [current account] for Central Banks

For template F 05.00 relating to the breakdown of loans and advances by product, Annex V, Part 2.41 states that: ‘balances receivable on demand classified as ‘Cash and cash balances at central banks’ shall also be reported in this template ‘. Besides the cash and cash balances there are also compulsory reserves that have to be reported in this template. In which row do they have to be reported?

Background on the question:

As compulsory reserves have the character of current accounts they could be reported in row 010 (on demand and short notice). But after some analysis the length of maintenance period of compulsory reserves was indicated as more or less greater than 40 days. So do they have to be reported in row 060 (Other term loans) and not in row 010 (on demand and short notice)?

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

Compulsory reserves at central banks shall be reported in row 010 ‘On demand [call] and short notice [current account]’ of template F 05.00 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting).

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