Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
99, 100
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Annexes III, IV and V
Disclose name of institution / entity:
Type of submitter:
Competent authority
Subject Matter:
v2819_m - Cross-check between FINREP and Asset Encumbrance

Should 'bank covered bonds' be reported in F 04.03, column 030, rows 090-100?

Background on the question:

An institution has 'bank covered bonds' which are being reported in F 04.03 column 030 rows 090-100, while in F 32.01 covered bonds are reported separately in row 050 only. This results in a failed validation check.

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

A reporting institution that has covered bonds issued by financial corporations and classifies those as AFS in accordance with the applicable accounting framework shall report the amount of purchased covered bonds both in template F 04.03 of Annex III to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), c030, r090 or r100 (based on the sector of the issuer) and in template F 32.01 of Annex XVI to the ITS on Supervisory Reporting, rows 050 (based on the type of instrument) and row 080 (based on the sector of the issuer).

So, validation rule v2819_m is correct.

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