Question ID
2024_7021
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Article/Paragraph
Annex XVII, Point 6.1, 35
Type of submitter
Other
Subject matter
Reporting of matching liabilities in AE F36.01 template
Question

As the name of columns in AE F36.01 template is “Collateral Type - Classification by Asset type” should matching liability be reported in the same column as assets encumbered against that liability? Or matching liabilities should be reported in columns depending on the nature of the liability itself (so that encumbered asset and matching liability will be reported in different columns of the template)?

Background on the question

Point 6.1 (35) of Annex XVII to Commission Implementing Regulation (EU) 2021/451 says that “matching liabilities correspond to the liabilities that are secured by the encumbered assets and no one-to-one relation has to exist.”

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because it is considered that EBA guidance or clarification is not needed with regard to the issue that it raises. The existing regulatory framework is sufficiently clear and unambiguous. the issue it deals with is already explained or addressed Point 6.1 of Annex XVII to Commission Implementing Regulation (EU) 2021/451.

The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts.

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Status
Rejected question