EBA · 2017_3139 Final Q&A

Traitement des dettes subordonnées dans l'état C 68.00 et C 67.00 (Treatment of subordinated debt in templates C 68.00 and C 67.00)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2017-01-31
Answered
2018-03-09
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Original question Pouvez-vous nous préciser le traitement à suivre concernant les dettes subordonnées dans l’état C 68.00 (financement par produit)?   Translated question Could you please clarify the applicable treatment for subordinated debt in template C 68.00 (Concentration of funding by product type)?

Background

Original Nous nous interrogeons suite à la réponse n° 2015_2061 apportée par l’EBA au sujet du traitement de celles-ci dans l’état C 69.00 : «Conformément à la classification fournie dans l’état C 68.00 , les dettes subordonnées ne doivent pas être déclarées. Les passifs financiers qui ne peuvent pas être présentés dans ces lignes (020 à 070) doivent néanmoins être présentés dans la ligne 010 («total funding»)». Doit-on en conclure que l’état C 68.00 (financement par produit) n’inclut pas les dettes subordonnées à la différence de l’état C 67.00 (financement par contrepartie) qui les inclut?   Translation We ask this question following EBA’s answer to question 2015_2061 regarding the treatment of subordinated debt in template C 69.00 : ‘According to the classification provided for in C 68.00, subordinated debt should not be reported in rows 020 to 070. Financial liabilities that cannot be reported in the above mentioned rows should still be included for the purposes of the reporting of row 010 ‘Total funding’.’ Does this mean that template C 68.00 (Concentration of funding by product type) does not include subordinated debt, unlike template C 67.00 (Concentration of funding by counterparty), which does include subordinated debt?

Answer

Aux fins des modèles de déclaration C 67.00 et C 68.00 00 de l’annexe XVIII du règlement (UE) n° 680/2014 (normes techniques d’exécution en ce qui concerne l’information prudentielle), on entend par «financements» tous les passifs financiers autres que les produits dérivés et les positions courtes. Cela inclut les dettes subordonnées.   Translation For the purposes of reporting templates C 67.00 and C 68.00 00 of Annex XVIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), funding is defined as all financial liabilities other than derivatives and short positions. This includes subordinated debt.

Original source: European Banking Authority, Q&A ID 2017_3139

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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