EBA · 2016_2970 Final Q&A

F 05.00, row 010, column 030 - On demand [call] and short notice [current account] for Central Banks

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2016-10-28
Answered
2017-07-28
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

For template F 05.00 relating to the breakdown of loans and advances by product, Annex V, Part 2.41 states that: ‘balances receivable on demand classified as ‘Cash and cash balances at central banks’ shall also be reported in this template ‘. Besides the cash and cash balances there are also compulsory reserves that have to be reported in this template. In which row do they have to be reported?

Background

As compulsory reserves have the character of current accounts they could be reported in row 010 (on demand and short notice). But after some analysis the length of maintenance period of compulsory reserves was indicated as more or less greater than 40 days. So do they have to be reported in row 060 (Other term loans) and not in row 010 (on demand and short notice)?

Answer

Compulsory reserves at central banks shall be reported in row 010 ‘On demand [call] and short notice [current account]’ of template F 05.00 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting).

Original source: European Banking Authority, Q&A ID 2016_2970

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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