EBA · 2017_3257 Final Q&A

FINREP, F 08.01: Breakdown of financial liabilities, amount contractually required to pay at maturity

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2017-04-04
Answered
2017-07-28
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

We need a clarification regarding FINREP template F 08.01 Breakdown of financial liabilities by product and by counterparty sector, column 050 (Amount contractually required to pay at maturity). It is not clear which types of deposit liabilities (overnight deposits, deposits with agreed maturity, deposits redeemable at notice and repurchase agreements (repos)) are required to be included in this column. Does FINREP template F 08.01, column 050 refer to all of the four aforementioned deposit types or only those ‘deposits with agreed maturity’ and ‘repurchase agreements (repos)’? IF we are to include all four types of deposits, it is not clear what maturity date to use for overnight deposits and deposits redeemable at notice.

Background

Deposit liabilities in FINREP template F 08.01 are broken down into overnight deposits, deposits with agreed maturity, deposits redeemable at notice and repurchase agreements (repos). Column 050 ‘Amount contractually required to pay at maturity’ is required for row 050 column 050 of FINREP template F 08.01, which is not clear for which deposit types it refers to.

Answer

Column 050 (‘Amount contractually required to pay at maturity’) of template F 08.01 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) includes all deposits as defined in accordance with Annex II, Part 2, liability categories table, item 9 of Regulation ECB/2013/33. The maturity of overnight deposits and deposits redeemable at notice is specified in the definitions of the related instruments under items 9.1 and 9.3 of Annex II, Part 2 to Regulation  ECB/2013/33.

Original source: European Banking Authority, Q&A ID 2017_3257

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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