EBA · 2014_789 Final Q&A

Wrong member in the taxonomy categorization for ‘Type of risk’ dimension in column 040 of template F 13.01

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Consultancy firm
Submitted
2014-01-29
Answered
2014-08-22
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

In Report F 13.01 – Breakdown of loans and advances by collateral and guarantees, column 040 (Other collateralized loans – Rest) is interpreted, in the template, as being ‘Collateral other than real estate and other than Cash [Debt instruments issued]’. In this column, for dimension Main category of collateral or guarantees received, all members are being categorized as ‘Other than Real Estate’ while they should be categorized as ‘Other than Real estate, Deposits, Debt securities issued’ thus including other Deposits and Debt securities issued for collaterals other than real estate and being consistent with it’s Hierarchy for collateral received (MC22).

Background

Failure of validation rules due to inconsistency in taxonomy

Answer

The comment is correct: column 040 of template F13.01 should have the member "Other than Real estate, Deposits, Debt securities issued" for the dimension "Main category of collateral or guarantees received" in the DPM The member "Other than Real Estate" would be valid for column 029, which comprises both columns 030 and 040 of template F13.01. This amendment will be introduced as soon as possible.

Original source: European Banking Authority, Q&A ID 2014_789

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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