EBA · 2015_1960 Final Q&A

COREP LE template C 28.00, C29.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
394
Topic
Supervisory reporting - Large Exposures
Submitted by
Other
Submitted
2015-04-22
Answered
2017-04-07
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Where do we report deposit on demand in banks and other receivables on LE templates? Where do we report other receivables on LE templates? How should we report total exposures if exclusion of deposits on demand and other receivables causes decrease of total exposure under threshold of large exposure?

Background

C 28.00 and C 29.00 templates do not provide columns for deposits on demand and other receivables which are neither debt instruments, equities, derivatives, off balance sheet items nor Additional exposures arising from transactions where there is an exposure to underlying assets. These positions are part of total original exposures and should be included in column 040 of C 28.00. However, the validation formula v0647_m states that column 040 is the sum of columns 060 to 180, neither of which include to deposits on demand and other receivables.

Answer

For clarifying the term ‘debt instrument’, the instructions on templates C 28.00 and C 29.00 of Annex VIII to Regulation (EU) No 680/2014, specifically the instructions on columns 060, 120 and 240 thereof, refer to the ECB BSI Regulation (ECB/2008/32), Annex 2 part 2, table, category 2. This ECB BSI Regulation describes in letter (a) – (k) a wide range of different types of assets. Deposits are mentioned in letter (e). Regarding ‘other receivables’, the type of the receivables is not specified further in the question. Nonetheless, it is assumed that, of the four categories of exposures provided by C 28.00 and C 29.00 (debt instruments, equity instruments, derivatives and off balance sheet items), the category ‘debt instruments’ will be the most suitable for receivables in any case.

Original source: European Banking Authority, Q&A ID 2015_1960

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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