EBA · 2014_1431 Final Q&A

Securities Lending

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
100
Topic
Supervisory reporting - Asset Encumbrance
Submitted by
Credit institution
Submitted
2014-08-13
Answered
2017-07-28
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In the guidance on asset encumbrance Annex XVII, chapter 2.1.1, paragraph 14 (d) it states that ‘where the securities lent as collateral are received by the reporting institution, their fair value is reported in {AE-COL; *; c010}, {AE-SOU; r150; c030} and {AE-SOU; r150; c040}’. However, {r150; c040} is greyed out in template F 32.04. Please advise whether this data point will be available for input.

Background

As per above.

Answer

Paragraph 14 (d) of Annex XVII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) is correct and consequently the data point in template F 32.04, row 150, column 040 should be open to allow data to be reported there. This will be corrected in a future version of the ITS on Supervisory Reporting. In the meantime, as already stated in the instructions, the fair value for securities lent as collateral received by the reporting institution shall be reported in row 150, column 030 of F 32.04, together with the amounts stemming from transactions where the collateral is an asset of the reporting institution.

Original source: European Banking Authority, Q&A ID 2014_1431

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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