EBA · 2017_3530 Final Q&A

Cash collateral posted in the Asset Encumbrance return F32.01

Name: Cash collateral posted in the Asset Encumbrance return F32.01: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 100
Topic: Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by: Credit institution
Submitted: 2017-09-25
Answered: 2019-12-13
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

Where should cash collateral posted be treated in the Asset Encumbrance return F32.01?

Background

This asset class has been reclassified to ‘Cash, cash balances at central banks and other demand deposits’ in FINREP. Should it also move out of ‘Loans on demand’and into ‘Other Assets’ on F32.01?

Answer

Annex XVII chapter 2.1.2 states in the instruction to {F32.01, r020} that “the holding of national and foreign banknotes and coins in circulation that are commonly used to make payments are included in the row 'other assets’”. Furthermore explanations on cash collateral can be looked up in Q&A 2014_1039.

Original source: European Banking Authority, Q&A ID 2017_3530

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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