EBA · 2014_1533 Final Q&A

Reporting the central administrative services for collective investment under the item 100 of the template F 22.02 - Assets involved in the services provided

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 2
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Competent authority
Submitted
2014-10-13
Answered
2021-03-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Taking into consideration that these services may not always be related to a certain asset (e.g. services of compiling the accounting documents, services of preparing the financial reports), what value should be reported under the item 100 of the template F 22.02?

Background

The paragraph 117 letter (c) from Part 2 of Annex V to the Regulation (EU) no. 680/2014 states: ““Central administrative services for collective investment” refers to the administrative services provided by the institution to collective investment undertakings.”. According to the provisions of paragraph 117 letter (g) from Part 2 of Annex V to the Regulation (EU) no. 680/2014, the amount of the assets involved in the services provided includes the amount of assets in relation to which the institution is acting, using the fair value. In those cases where the institution provides services to collective investment undertakings, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.

Answer

Definitions for filling FINREP template F 22.02 are given in paragraph 285, Annex V, Part 2 of Commission Implementing Regulation (EU) No 680/2014 (as amended). Specifically, letters (c) and (g) refer to row r100 and column c010 respectively. The value to be reported in template F 22.02 row r100, column c010 is the asset value of those collective investment undertakings for which the credit institution renders the central administrative services. The measurement of the assets value shall follow the requirements as per letter (g) of the said paragraph.

Original source: European Banking Authority, Q&A ID 2014_1533

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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