EBA · 2017_3254 Final Q&A

Treatment of Credit Unions in C 68.00 ALMM Reporting

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2017-03-31
Answered
2018-03-02
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

How should Credit Unions be classified for ALMM reporting?

Background

The LCR Delegated Act 2015/61 Article 28.1 states that for the purposes of LCR reporting Credit Unions can be classified as Non Financial Corporates. Can this classification also be used for the ALMM reporting or should they be classed as NBFI?

Answer

Template C 68.00 Annex XVIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) makes reference to the customer groups ‘financial customer’ and ‘non-financial customer’. Legal entities that perform one or more of the activities or fall under the categories referred to in Article 411(1) of Regulation (EU) No 575/2013 (CRR) or Article 3(9) of Regulation (EU) 2015/61 (LCR DA) shall be regarded as ‘financial customers’. Annex XVIII does not provide for any exemptions from this definition.

Original source: European Banking Authority, Q&A ID 2017_3254

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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