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Breadcrumb

  1. Home
  2. Single Rulebook Q&A
  3. 2022_6470 F 36 - Reporting of rows "Matching liabilities"
Question ID
2022_6470
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Asset Encumbrance
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex XVI, F 36.01 / F 36.02
Name of institution / submitter
Andrea Turla
Country of incorporation / residence
Italy
Type of submitter
Individual
Subject matter
F 36 - Reporting of rows "Matching liabilities"
Question

Q&A 682 suggests to follow a ‘quality’ criterion to split the liabilities amount in case of multiple different types of encumbered assets.

In our opinion, the meaning of ‘quality' is not clear, because multiple drivers can be used.

 

 

Background on the question

The order of the columns of template F 13.01 could be a possible hierarchy criterion to follow, but it is not completely comparable with the columns of template F 36.01.

For example: In order to sort the assets in the ‘equity and debt securities’ category, we can follow different drivers: credit quality step (prudential approach) or first ‘debt securities’ and then ‘equity instruments’ (other specific approach based on the nature of counterparty)?

Submission date
31/05/2022
Rejected publishing date
16/02/2023
Rationale for rejection

This question has been rejected because the matter it refers to has been answered in Q&A 682.

Status
Rejected question

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