EBA · 2013_673 Final Q&A

Capital deductions

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
413
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2013-12-18
Answered
2014-04-30
Answer provided by
ESAs (EBA, ESMA, EIOPA)

Question

The NSFR return (tab 60) requires us to report in row 1310 (ID 1.13) the "assets deducted from own funds not requiring stable funding" in 'age' buckets. How do we age capital deductions?

Background

The NSFR return (tab 60) requires us to report assets deducted from capital, in 'age' buckets. How do we age capital deductions?

Answer

Consistent with the treatment of own funds after deductions in rows 010 and 020 in C 61.00 (Stable funding 13 Items providing stable funding), assets deducted from own funds, that do not require stable funding shall be reported in the 18after 12 months 19 bucket., that is in {C 60.00, r1310, c050}. To appropriately take into account this treatment in C60.00 (Stable funding 13 Items requiring stable funding), the irrelevant maturity buckets (row 1310, col 010 to 040 in C 60.00) shall be greyed out in next available version of the Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutionsITS on Supervisory reporting, consistently with the greyed maturity buckets in C 61.00 (rows 010 and 020, col 010 to 040).   *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_673

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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