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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
Disclose name of institution / entity:
No
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

Date of submission:
08/06/2017
Published as Final Q&A:
05/03/2021
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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