EBA · 2014_739 Final Q&A

Article 416 - Reporting on liquid assets

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
416, para. 1 & 2
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Individual
Submitted
2014-01-16
Answered
2014-08-22
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

According to the answer of Question 2013_222, assets issued by credit institution with meeting any of the criteria from Article 416(2)(a)(iii) could be reported as liquid assets. However, where should it be reported?

Background

Transferable assets which is guaranteed by the central government of a Member State should be reported in 1.3.1.2. Assets issued by a credit institution which has been set up by a Member State central or regional government where at least one of the conditions in Article 416 (2)(a)(iii) is met should be reported in 1.7. Assets issued by a credit institution which is guaranteed by the central government of a Member State satisfy the criteria for both lines. So, where should this assets be reported?

Answer

Assets issued by a credit institution where at least one of the conditions in Article 416(2)(a)(iii) is met should be reported in row 180 (ID 1.7) in C 51.00 Template of Annex XII of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions.

Original source: European Banking Authority, Q&A ID 2014_739

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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