FINREP - Contents of templates 7 and 5 - Row "On demand [call] and short notice [current account]"

Question

We wonder about the reporting of overnight accounts and advances and on the scope of templates 5 and 7: - overnight accounts and advances with counterparties "central banks and credit institutions" are not reported on a "loans and advances" row in table 1.1 but on the rows 030 et 040 ; nevertheless, do they have to be reported in tables 5 and 7 which concern "loans and advances" ? If yes, do they have to be reported on the row "On demand [call] and short notice [current account]"? - does overnight accounts and advances with other counterparties have to be reported on the row "On demand [call] and short notice [current account]" in tables 5 and 7 ?

European Banking Authority · Accepted Answer

In F 01.01, overnight balances receivable by the reporting institution are reported in the items 'Cash balances at central banks ' and 'Other demand deposits ', depending on the sector of the counterparty. Annex V. Part 2, paragraph 41(a) of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting  explains that in the breakdown of loans by type of product overnight balances are classified within the item "On demand [call] and short notice [current account]". Thus, overnight balances should be reported as "On demand [call] and short notice [current account]" in tables F 05.00 and F 07.00.   *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.

FINREP - Contents of templates 7 and 5 - Row "On demand [call] and short notice [current account]"

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