EBA · 2013_328 Final Q&A

Short positions

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 2
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Industry association
Submitted
2013-10-04
Answered
2014-03-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

There is no row for "short positions" in table F 16.01. According to the instructions short positions may not be included in Other financial liabilities. Where should short positions be included instead?

Background

See instructions, Annex V, part I, paragraph 29: Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”. and paragraph 32: “Other financial liabilities” include all financial liabilities other than derivatives, short positions, deposits and debt securities issued

Answer

For the purposes of template F16.01, "Short positions" are considered to be part of "Other financial liabilities" (row 240).

Original source: European Banking Authority, Q&A ID 2013_328

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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