EBA · 2014_901 Final Q&A

C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 080

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
N/A
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Individual
Submitted
2014-03-05
Answered
2014-10-03
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

Field 080 - Type of Retention Applied. How do we report for Investor positions? Information is not publicly available.

Background

The guidelines state this field is required for Investor positions as well as Originator positions. There doesn't appear to be a requirement for Retention Type to be disclosed in the prospectus and pre-2009 the retention requirement did not exist. Two options for this field are 'N' (Not Applicable) and 'U' (Unknown). 'N' suggests securitisations issued before 2011 are not applicable (however may become so after 31/12/2014 should new underlying exposures be added - does this include Further Advances?) and 'U' suggests can be used if the reporting institution does not know which type of retention has been applied.

Answer

Investors shall report the type of retention applied in C 14.00 column 080 of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS) only if it is known to them. Otherwise the institutions reports "U" (see instructions). If the investor knows that Article 405 of the Regulation (EU) No. 575/2013 (CRR) is not applicable he should report "N". According to paragraph 111 of the instructions there is no general reporting exemption for investors referring to column 080.

Original source: European Banking Authority, Q&A ID 2014_901

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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