EBA · 2017_3334 Final Q&A

Definition of the elements to be included in each type of Assets

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Individual
Submitted
2017-06-08
Answered
2021-03-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

We would like more precisions regarding the elements composing the following categories of Assets (template F22.02 of Annex III): - row 010 Asset management - row 060 Custody Assets - row 100 Central Administrative services In other terms, if, for these elements and for instance Collective Investments, we do take into account the amounts of deposits and/or cash, or only the Net (book) value of assets ?

Background

NA

Answer

The instructions in Part 2, paragraph 285 (g) of Annex V to Regulation (EU) No 680/2014 (ITS on supervisory reporting), state that the amount of assets involved in the services provided shall include the amount of assets in relation to which the institutions is acting. Thus, cash and/or deposits should be taken into account, if they are a direct part of the respective service provided.

Original source: European Banking Authority, Q&A ID 2017_3334

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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