EBA · 2017_3298 Final Q&A

FINREP Templates F 30.01 and F 30.02, validation v1019_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2017-05-18
Answered
2017-07-28
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

For interests in unconsolidated structured entities for which no liquidity support is drawn, what is the treatment for validation v1019_m?

Background

Non-blocking validation v1019_m requires the total debt securities (row 050) and loans and advances (row 060) on template F 30.02 to equal the liquidity support drawn (column 020) on template F 30.01. Our institution has interests in unconsolidated structured entities relating primarily to investments in asset backed securities, which are reported in template F 30.02 under debt securities. However, no liquidity support is drawn on these investments, resulting in column 020 of template F 30.01 to be nil. Validation v1019_m then fails.

Answer

As defined in paragraph 118 of Annex V to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions have to report in template F 30.01, {r010, c020} the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities . In the case abovementioned the investments in ABS are debt securities held that have been issued by unconsolidated structured entities and shall be reported in template F 30.01, {r010, c020}. The carrying amount of these investments shall be reported also in template F 30.02, row 050. As a consequence the validation rule is correct.

Original source: European Banking Authority, Q&A ID 2017_3298

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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