- Question ID
-
2014_899
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - COREP (incl. IP Losses)
- Article
-
N/A
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
ANNEX II REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS
- Name of institution / submitter
-
Parker James
- Country of incorporation / residence
-
UK
- Type of submitter
-
Individual
- Subject matter
-
C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 050
- Question
-
Field 050 - Accounting Treatment: Securitised Exposures are kept or removed from the Balance Sheet?. How should Investor positions be reported here?
- Background on the question
-
This field is apparently not reportable for Investor positions however the guidelines for this field state that Investors shall report "N". Which is correct?
- Submission date
- Final publishing date
-
- Final answer
-
According to paragraph 111 of the instructions (Annex II of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions), column 050 "ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?" of C 14.00 Template (CR SEC Details) shall not be reported by investors. Hence, the instructions of column 050 will be amended to remove the wording "N" for investor positions.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.