- Question ID
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2021_6180
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - Leverage ratio
- Article
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Regulation (EU) No 876/2019 (CRR2)
- Paragraph
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430
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annex 10, C43.00 R0010, C0010.
- Type of submitter
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Credit institution
- Subject matter
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Regular-way purchases awaiting settlement (EBA Validation rule in C 43.00 LR4 v4448_m)
- Question
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According to the formula v4448_m: {C 43.00.a, r0010, c0010} <= sum({C 47.00, c0010, (r0150-0180)})
This control checks the off-balance exposure declared in the C 43.00 that is equal to the off-balance declared in the rows 0150 to 0180 in the C 47.00.
With CRR2, the off-balance exposures related to regular-way purchases awaiting settlement and declared on row 0188 and 0189 of the C 47.00 are not included in the formula of v4448_m. Should these new lines not be included in the formula?
- Background on the question
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New lines for the off-balance exposures related to regular-way purchases awaiting settlement are required for June 2021 closing. The rule v4448_m is not relevant
- Submission date
- Final publishing date
-
- Final answer
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Validation rule v4448 compares the volume of off-balance sheet exposures as reported in C 43.00 and C47.00. In {C 47.00, c0010, r188} the full nominal value of commitments to pay related to regular-way purchases, for institutions that, in accordance with the applicable accounting framework, apply settlement date accounting to regular-way purchases and sales shall be reported. However, such commitments are not included in the scope of {C 43.00.a, r0010, c0010} nor {C 47.00, c0010, r0150} to {C 47.00, c0010, r0180}. Therefore, {C 47.00, c0010, r0188} is not considered in validation rule v4448. Consistently, also {C 47.00, c0010, r0189} is not considered.
- Status
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Final Q&A
- Answer prepared by
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Answer prepared by the EBA.
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