EBA · 2015_2500 Final Q&A

Rows 660 – 770 of the template C 60.00 of Annex XII of the ITS on supervisory reporting do not seem to be feasible for the reporting of equities if these are considered as liquid assets. After the application of the LCR Delegated act some equities are considered as level 2B liquid assets. Therefore a solution is needed on where to report these assets in this template.

Name: Rows 660 – 770 of the template C 60.00 of Annex XII of the ITS on supervisory reporting do not seem to be feasible for the reporting of equities if these are considered as liquid assets. After the application of the LCR Delegated act some equities are considered as level 2B liquid assets. Therefore a solution is needed on where to report these assets in this template.: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 428, para. (1)
Topic: Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by: Competent authority
Submitted: 2015-12-03
Answered: 2016-04-15
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

Where should equities, when considered as level 2B liquid assets, be reported in the template C 60.00 of Annex XII of the ITS on supervisory reporting?

Background

Template C 60.00 does only envisage specifically equities in rows 660-770 if they are not liquid assets (columns 110-150). However the LCR Delegated Act envisages that some equities could be considered in the liquidity buffer as level 2B assets. A harmonised solution is needed to indicate where equities within the definition of level 2B assets in the LCR Delegated Act should be reported in C 60.00.

Answer

Equities which are eligible as level 2B assets under the Commission Delegated Regulation (EU) 2015/61 (LCR Delegated act) shall be reported in rows 240 13 290 of the template C 60.00 of Annex XII of Regulation (EU) No 680/2014 - ITS on supervisory reporting of (ITS on reporting) under the columns of "amount high liquidity and credit quality".

Original source: European Banking Authority, Q&A ID 2015_2500

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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