EBA · 2016_2760 Final Q&A

NSFR - Definition of Other Equity Instruments

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2016-06-01
Answered
2021-03-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

How are Other Equity Instruments defined? Are Investment Funds (OGAW and AIF) considered as Other Equity and therefore reported in lines 720 to 770 of the NSFR? If not, in which line are Investment funds to be reported if they dont qualify as liquid assets.

Background

Clarification of the Definition of Other Equity

Answer

The look-through approach shall not be applied for the purpose of Article. 428 (1)(d) of Regulation (EU) No 575/2013. Therefore, if the Investment Fund does not qualify as liquid asset in accordance with Art. 416 of Regulation (EU) No 575/2013 of then it shall be reported in lines r720 to r770, “other equity securities”, of Annex XII of Regulation (EU) No 680/2014.

Original source: European Banking Authority, Q&A ID 2016_2760

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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