Reporting of cash collaterals included in repurchase agreements in F 08.01

In template F 08.01 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), financial liabilities are reported broken down by product and counterparty sector. Repurchase agreements are reported in different rows of this template depending on the counterparty sector and different columns depending on the accounting classification. In template F 15.00 of Annexes III and IV, those financial liabilities which are associated with transferred financial assets entirely recognised in the balance sheet are shown. v0912_m checks that the amount of repurchase agreements reported in F 08.01 is equal or higher than the amount of those reported in F 15.00. Securities lending with cash collateral shall be reported according to the accounting rules of repurchase agreements. So, they are included in the rows for repurchase agreements in F 08.01 (see also the respective definitions of the ECB BSI regulation (ECB/2013/33) as per the reference provided in Annexes III and IV for the respective rows of F 08.01). If the securities lent are on the lender’s balance sheet, the cash received by the lender is also reported as repurchase agreement in F 15.00.