EBA · 2017_3086 Final Q&A

C 67.00, Concentration of funding by counterparties- third party mandates

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Other
Submitted
2017-01-09
Answered
2018-01-12
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Banks are receiving funds from third party institutions under asset management agreements. The agent banks therefore may include these funds under their on balance sheet liabilities. Accordingly, shall third party funds be considered for the calculation of this metric if they are included in the agent’s balance sheet? Moreover, may these funds be considered as funding and reported per single counterparty?

Background

From the ITS and EBA Q&A 2015_1829 , it is not clear whether this product must be reported under bank’s liabilities since it fits none of the product types proposed (UWF, UWNF, REPO, CB, ABS, IGCP).

Answer

In template C 67.00 of Annex XVIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions shall report all financial liabilities other than derivatives and short positions. Funds received under asset management agreements, which are included in the institutions balance sheet liabilities, shall be reported into the most relevant product type(s) listed in the instructions for template C 67.00 as provided in Annex XIX to the ITS on Supervisory Reporting. The counterparty identified in the reporting should be the third party institution supplying the funds to the bank in its role as an asset manager.

Original source: European Banking Authority, Q&A ID 2017_3086

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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