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 ?
NA
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.