- Question ID
-
2020_5153
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - Liquidity (LCR, NSFR, AMM)
- Article
-
415
- Paragraph
-
3
- Subparagraph
-
b
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
16b(2)
- Name of institution / submitter
-
European Central Bank
- Country of incorporation / residence
-
Germany
- Type of submitter
-
Competent authority
- Subject matter
-
Reporting of collateral posted / received in the C 66.00 maturity ladder template
- Question
-
What are the specific conditions for the treatment of collateral posted and received in relation to FX swaps and non-FX-related derivative transactions under the C 66.00 maturity ladder template?
- Background on the question
-
With respect to the treatment of collateral posted or received in the context of FX swaps and non-FX-related derivative transactions, evidence was found that institutions apply divergent approaches with respect to the following aspects: (1) The treatment of collateral that has been received or that has been posted in relation to FX swap transactions. (2) The treatment of collateral that has been received or that has been posted in relation to non-FX-related derivative transactions. (3) The treatment of collateral that has been received or that has been posted in the form of a deposit.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because the issue it deals with is already explained or addressed in Regulation (EU) 2021/451 - ITS on supervisory reporting of institutions. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.
- Status
-
Rejected question