EBA · 2013_277 Final Q&A

Treatment of repos and reverse repos collateralised by commodities

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Industry association
Submitted
2013-09-24
Answered
2014-04-30
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

The current guidance for Section 1.6 of the reporting template, Monies due from secured lending and capital market driven transactions as defined in Article 192, contains the following statement: 'Therefore, any transaction in which the institution has provided a collateralised loan in cash, such as reverse repurchase transactions as defined in Article 4(59) of Regulation (EU) No 575/2013, expiring within 30 days, shall be reported in this section'. The ITS guidance states that this section relates to rows 120-930, however we not believe that these rows contain categories that cover the treatment of repos and reverse repos collateralised by commodities stocks such as aluminium, nickel, carbon credits etc. Clarification is therefore needed on the reporting of such transactions.

Background

A field already exists within the Basel reporting template for the reporting of repo and reverse repo transactions that are collateralised by 'other' collateral such as commodities and commodities related transactions.

Answer

The next available version of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsITS on Supervisory shall add a new row in Section 1.6 of C 53.00 template (Liquidity Reporting - Inflows) for the reporting for the monies due from secured lending and capital market driven transactions  collateralised by assets other than those listed in rows 120-930. As long as the above mentioned amendment is not implemented, this type of transactions shall be reported in row 980 ("Other inflow").   *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.

Original source: European Banking Authority, Q&A ID 2013_277

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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