EBA · 2013_439 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

In the C51.00 liquid assets template, should columns 030 and 040 be greyed out for rows 340 to 360 and columns 010 and 020 be greyed out for rows 370 to 390?

Background

Items reported under rows 340 to 360 are assets of extremely high liquidity and credit quality. There is no purpose to report any of those assets in columns 030 and 040, which are only used for assets of high liquidity and credit quality. In a similar way, items reported under rows 370 to 390 are of high liquidity and credit quality. There is no purpose to report any of those assets in columns 010 and 020, which are only used for assets of extremely high liquidity and credit quality.

Answer

Transferable assets of extremely high liquidity and credit quality reported under rows 340 to 360 in C 51.00 are obviously of extremely high liquidity and credit quality, and have to be reported only in columns 010 and 020 of this template. Therefore, columns 030 and 040 should be greyed out in lines 340 to 360 in C.51.00. In a similar way, transferable assets of high liquidity and credit quality should be reported only in columns 030 and 040, as assets of extremely high liquidity and credit quality would have already been reported above. Therefore, for the sake of clarity, columns 010 and 020 shall be greyed out in lines 370 to 390 of the C.51.00 template in the next available version of the Regulation (EU) No 680/2014 13 ITS on supervisory reportingITS on Supervisory reporting.   *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_439

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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