Regular-way purchases under trading date accounting and settlement date accounting

Regular way purchases under trading date accounting and settlement date accounting should be included both in templates C 40.00 and C 43.00 of Annex X to Regulation (EU) 2021/451 (ITS on Supervisory Reporting, ITS).   In accordance with paragraph 21 of the instructions of Annex XI to the ITS, the 'accounting balance sheet values' in C 40.00 shall be based on the applicable accounting framework in accordance with Article 4(1), point (77), of Regulation (EU) No 575/2013 (CRR). For column 0010 of row 0090 this means the accounting value as in the accounting framework (which can be expected to be different between banks with trade date and settlement date accounting). For column 0020 the same with a reversal of any netting performed. The items shall be reported under row 0090 “other assets”. In C 43.00 institutions shall report the net value of the information on regular-way purchases and sales awaiting settlement (sum of rows 0185 to 0189 in C 47.00) and allocate them in accordance to the appropriate rows (according to the relevant counterparty etc). They shall not be reported in C 43.00 r0010.