The amount of the finance granted in a 'reverse repo' should be reported in C 32.01 (AE-ASS template) as a non-encumbered loan. The collateral received in this 'reverse repo' transaction should be reported in C 32.02 (AE-COLL template).
When it is reused, the collateral received in this transaction should be reclassified as encumbered on template AE-COLL. The encumbrance of the collateral received in a 'reverse repo' transaction do not change the classification of the loan (to which is associated) as non-encumbered in template AE-ASS.
The present Q&A on Supervisory reporting is provisional. It will be reviewed after the respective Implementing Regulation is in and published in the Official Journal, which may differ from the text of the relevant draft ITS to which it relates.