F 15 Amounts derecognised for capital purposes

As stated in FINREP instructions for template F 15.00 (paragraph 90 of Part 2 in Annex V of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting), the column "Amounts derecognised for capital purposes" includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of the CRR". This means that the column includes the carrying amount of the financial assets recognised for accounting purposes, but derecognised for prudential purposes that are treated as securitisation positions, since significant credit risk has been transferred according to Articles 243 and 244 of the Regulation (EU) No 575/2013 (CRR).   *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.