FINREP Template 13.2 and 13.3

1) According to Article 2 (2) of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) “Information submitted pursuant to the templates set out in Annex III and Annex IV according to the instructions in Annex V referring to a certain period shall be reported cumulatively from the first day of the accounting year to the reference date.” Thus, the assumption by the submitter is correct. 2) “Accumulated” in the context of template F 13.03 of Annexes III and IV of the ITS on Supervisory Reporting means the overall amount of collateral (which qualifies for tangible assets) which has been taken in possession by the reporting institution until the time of the reference date and not only during the last reference period. Thus, the assumption by the submitter is correct. 3) Template F 13.03 of Annexes III and IV of the ITS on Supervisory Reporting asks for the overall amount of collateral (= tangible assets) which has been taken into possession until the reference date. That means that in this position, also tangible assets which had been taken into possession one or several reference periods ago will have to be shown. In this template, any tangible assets which the reporting institution has taken into possession as foreclosed assets and which are not meant to be used for the reporting institution’s activities (i.e. which are not classified as Property, Plant and Equipment) shall be reported.