Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Annex XIII
Disclose name of institution / entity:
Name of institution / submitter:
Idea Bank
Country of incorporation / residence:
Type of submitter:
Credit institution
Subject Matter:
Definition of "accounting value" for the purpose of template C 80.00

Should the assets, except for the derivatives contracts,  be presented in template C 80 from Regulation (EU) 451/2021 as gross accounting value (not affected by  general and specific allowances) or as net (affected by  general and specific allowances)? 

Background on the question:

In the guidance annexes for NSFR C80 template (Annex XIII) from Regulation (EU) 451/2021, it is specified that for reporting purposes, in the columns referred to as "Amount", the accounting value should be reported, except in the case of derivative contracts. Article 428 c of Regulation (EU) no 876/2019 provides that institutions shall take into account assets, liabilities and off-balance sheet items on a gross basis. It is unclear whether gross basis refers to the accounting value.

Date of submission:
Published as Final Q&A:
Final Answer:

In accordance with Article 428c(2) of Regulation (EU) No 575/2013 as amended by Regulation (EU) No 2019/876 (hereinafter the ‘CRR’), for the purpose of calculating their net stable funding ratio (NSFR), institutions shall apply the appropriate stable funding factors set out in Chapters 3 and 4 to the accounting value of their assets, liabilities and off-balance-sheet items, unless otherwise specified in this Title.

The specification under Article 428c(1) CRR, according to which, unless otherwise specified, institutions shall take into account assets, liabilities and off-balance-sheet items on a gross basis, shall solely be understood as limiting the possibility of netting beyond what is already permissible under the relevant accounting rules.

As such, for the purpose of the NSFR (and reporting in accordance with Annex XIII to Regulation (EU) 2021/451), and unless otherwise stated in Part Six, Title IV, CRR, an asset should be recorded by its net accounting value, i.e., the amount reported in the balance sheet.

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