Question ID
2016_2678
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
Not applicable
Article/Paragraph
Annex V
Type of submitter
Competent authority
Subject matter
FINREP table 1.1 vs 20.4 – “cash and cash balances at central bank” and “other demand deposits”
Question

Should “cash and cash balances at central bank” and “Other demand deposits” be included in FINREP table 20.4?

Background on the question

The link between table 1.1, “Cash balances at central banks” (F1.1,c010;r030) and “Other demand deposits” (F1.1,c010;r040) and table 20.4 is not clear. Should we include "cash balances at central banks" and "other demand deposits" in FINREP table 20.4?
Currently there are no active validations between table 1.1, "cash balances at central banks and other demand deposits" with table 20.4 and no clear guidance in Annex V on this point.

Submission date
Final publishing date
Final answer

In FINREP v2.8, under validation rules v5273_m; v5286_m and v5312_m for “Loans and advances” the “Gross carrying amount’ and ‘Accumulated impairment’ of template F 18.00 are consistent with the “Gross carrying amount’ and ‘Accumulated impairment’  of  template F 20.4

According to Part 2, paragraph 217 of Annex V to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), template F 18.00 covers also cash balances at central banks and other demand deposits. In particular, for the purpose of template 18 “‘exposures shall include all debt instruments (debt securities and loans and advances which shall include also cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures."

As a result, table F 20.4 row 140 column 010 - Loans and advances [Gross Carrying amount] contains also the gross carrying amount referred to cash balances at central banks and other demand deposits.

In FINREP v2.9, an ad-hoc row for cash balances has been added in F 18.00, but not in F 20.4, this does not change the fact that table F 20.4 row 140 column 010 - Loans and advances [Gross Carrying amount] contains also the gross carrying amount referred to cash balances at central banks and other demand deposits. 

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

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