EBA · 2014_905 Final Q&A

C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 100

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
N/A
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Individual
Submitted
2014-03-06
Answered
2014-09-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Field 100 - Compliance with the Retention Requirement?. How do we report for Investor positions originated prior to 2011?

Background

Article 404 of the CRR states that "Titles II and III shall apply to new securitisations issued on or after 1 January 2011". Article 405, which falls within Title II, is the retention requirement ruling. What do we therefore report in this field for Investor positions held which were issued prior to 2011?

Answer

The instructions in Annex II of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions for column 100 "COMPLIANCE WITH THE RETENTION REQUIREMENT?" of C 14.00 Template (CR SEC Details) state that this column shall not be reported in case code 'N' (not applicable) is reported under column 080 (Type of retention applied). This code refers to securitisations affected by the provisions of Article 404 of the Regulation (EU) No. 575/2013 (CRR).

Original source: European Banking Authority, Q&A ID 2014_905

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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