EBA · 2016_3013 Final Q&A

v2819_m - Cross-check between FINREP and Asset Encumbrance

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, 100
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Competent authority
Submitted
2016-11-22
Answered
2017-04-07
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

Should 'bank covered bonds' be reported in F 04.03, column 030, rows 090-100?

Background

An institution has 'bank covered bonds' which are being reported in F 04.03 column 030 rows 090-100, while in F 32.01 covered bonds are reported separately in row 050 only. This results in a failed validation check.

Answer

A reporting institution that has covered bonds issued by financial corporations and classifies those as AFS in accordance with the applicable accounting framework shall report the amount of purchased covered bonds both in template F 04.03 of Annex III to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), c030, r090 or r100 (based on the sector of the issuer) and in template F 32.01 of Annex XVI to the ITS on Supervisory Reporting, rows 050 (based on the type of instrument) and row 080 (based on the sector of the issuer). So, validation rule v2819_m is correct.

Original source: European Banking Authority, Q&A ID 2016_3013

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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