EBA · 2014_1088 Final Q&A

Fiduciary loans and deposits

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
394
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Consultancy firm
Submitted
2014-04-22
Answered
2016-09-09
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Considering that for FINREP reporting the fiduciary loans and deposits are explicitly excluded from Balance Sheet could you please advice whether the same treatment applies to COREP (including Large Exposures) reporting? That is, if fiduciary loans and deposits should be excluded from all COREP and Large Exposure reports.

Background

FINREP reporting the fiduciary loans and deposits are explicitly excluded from Balance Sheet.

Answer

FINREP and Large Exposures reporting in accordance with Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) are two different reporting regimes. Specifications in the one regime do not enable conclusions regarding the other. The reporting of large exposures follows the definition of exposure relevant for the purpose of large exposures ("LE") discipline which is stated in article 389 of Regulation 575/2013 ( "CRR") (see also Q&A 2013_638 ).

Original source: European Banking Authority, Q&A ID 2014_1088

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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