Question ID
2017_3334
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex III - F22.02
Type of submitter
Individual
Subject matter
Definition of the elements to be included in each type of Assets
Question

We would like more precisions regarding the elements composing the following categories of Assets (template F22.02 of Annex III): - row 010 Asset management - row 060 Custody Assets - row 100 Central Administrative services In other terms, if, for these elements and for instance Collective Investments, we do take into account the amounts of deposits and/or cash, or only the Net (book) value of assets ?

Background on the question

NA

Submission date
Final publishing date
Final answer

The instructions in Part 2, paragraph 285 (g) of Annex V to Regulation (EU) No 680/2014 (ITS on supervisory reporting), state that the amount of assets involved in the services provided shall include the amount of assets in relation to which the institutions is acting.

Thus, cash and/or deposits should be taken into account, if they are a direct part of the respective service provided.

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

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