We have got clarification regarding reporting of central bank deposits in row 120 of C71.00 with reference to Q&A 4217. But further clarification would be needed that the same central bank deposits can also be reported in column 090 as collateral value CB-eligible. As no specific product are mentioned to be eligible for column 90 so can this be interpreted that all products reporting in C71 are eligible to be reported in column 90 if it meets the below condition. "The collateral value according to the central bank rules for standing facilities for the specific assets "
Followup to Q&A 4217.
In accordance with paragraph 6 of Annex XXI of Regulation (EU) 2021/451 - ITS on supervisory reporting institutions
amended Regulation (EU) No 680/2014 and as confirmed in EBA Q&A 4217, institutions shall include under row 120 of supervisory reporting template C 71.00, concentrations of counterbalancing capacity with a central bank as counterparty, which also includes central bank deposits / reserves.
Provided that institutions are permitted to withdraw the
such (sight) deposits / reserves at any time during stress periods, and, in the case of central bank term deposits, provided they are reported as counterbalancing capacity in C 66.01, the full amount of such deposits / reserves shall may be reported under column 08 90 of this template (“MTM Value/Nominal”). Under column 080 (“Collateral value CB-eligible”), such deposits/reserves are to be reported only in the case where they are also accepted as collateral by the central bank, as reflected in the instructions.
This Q&A was modified on 28.4.2023 to update it with regard to Regulation 2021/451, instead of the previously referred Regulation 680/2014.