2020_5153 Reporting of collateral posted / received in the C 66.00 maturity ladder template

Question ID:

2020_5153

Legal Act:

Regulation (EU) No 575/2013 (CRR)

Topic:

Supervisory reporting - Liquidity (LCR, NSFR, AMM)

Article:

415

Paragraph:

Subparagraph:

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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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)

Disclose name of institution / entity:

Yes

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.

Date of submission:

03/03/2020

Published as Rejected Q&A

31/01/2023

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