EBA · 2015_1999 Final Q&A

Row asset-backed securities in Asset encumbrance templates

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 5
Topic
Supervisory reporting - Asset Encumbrance
Submitted by
Credit institution
Submitted
2015-05-09
Answered
2019-10-04
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Can you please make the row 060 'asset-backed securities' in table F 32.01 consistent with the Annex XVII (reporting on asset encumbrance) page 10 'of which: securitisations'? Same applies to row 180 in F 32.02.

Background

It's not clear whether on above mentioned rows asset-backed securities or securitisations need to be reported.

Answer

{F32.01, r060} and {F32.02, r180} will be amended from “of which: asset-backed securities” to “of which: securitisations” as written in Annex XVII. Furthermore {F32.04, r110} and {F34.00, r110} will be amended from “of which: asset-backed securities issued” to “of which: securitisations issued” as written in Annex XVII. Lastly {F36.01, r130-140} and {F36.02, r130-140} will be amended from “asset-backed securities issued” to “securitisations issued” as written in Annex XVII. This will be corrected in a future version of the ITS on Supervisory Reporting. The alignment between the labels will be done but the concepts behind are the same.

Original source: European Banking Authority, Q&A ID 2015_1999

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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