EBA · 2015_1891 Final Q&A

The maturity ladder on template AE-CB (F 35.00)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
100
Topic
Supervisory reporting - Asset Encumbrance
Submitted by
Competent authority
Submitted
2015-03-12
Answered
2021-03-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Do institutions need to report the residual maturity of the cover pool assets or the residual maturity of the covered bonds the assets are backing in the maturity ladder of the Cover Pool Assets (C 150-C 200)?

Background

There are only interpretations and not a clear specification of which residual maturity is required.

Answer

In the Annex XVII to Regulation (EU) No 680/2014 (ITS on supervisory reporting), chapter 5.2.3, instructions for col. 150 state that the template include the amounts of assets in the cover pool. The instruction for col. 160 clarifies that the amounts shall be provided at the reporting date, assuming no change in the cover pool compared to the reporting date, except for amortization. The expected maturity should be used for amounts outstanding at future dates, that is to say the residual maturity of the cover pool assets.

Original source: European Banking Authority, Q&A ID 2015_1891

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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