EBA · 2013_438 Final Q&A

Reporting of liquid assets as per annex III CRR

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Competent authority
Submitted
2013-10-28
Answered
2014-03-21
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Should items under lines 3.1, 3.2, 3.9 and 3.10 in section 3 of the C51.00 template be reported up to their amount, as items under 1.1, 1.2, 1.5 and 1.6 lines, or at their market value as specified in the template?

Background

Instructions pertaining to template C51.00 (Liquid Assets) specify that the items under lines 3.1, 3.2, 3.9 and 3.10 shall be reported, as it is the case for lines 1.1, 1.2, 1.5 and 1.6, up to their amount, while the template asks for their market value instead (cf. the columns where these lines have to be reported are named “Market value” and “Value according to Article 418 of CRR”).

Answer

In the C 51.00 template (Liquid Assets), the items under lines 3.1, 3.2, 3.9 and 3.10 shall be reported up to their amount, as specified in the instructions, and not at their market value as the headings of the template suggests.

Original source: European Banking Authority, Q&A ID 2013_438

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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