EBA · 2022_6346 Rejected question

C 70.00 (AMM)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Liquidity risk
Submitted by
Credit institution
Submitted
2022-01-26
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Question

For new or renewed operations in C70-Template, we reported the carrying amount of the operation, namely, the principal amount of the operation plus the amount of accrued interest not yet paid to the client. However, for operations due or canceled early in the month, we only inform the principal amount of the operation and not the interests that have already been paid to the client. Is this interpretation correct regarding the consideration of interests?

Background

If an operation has been canceled early in the month, the accrued interests are recorded in the income statement and not in the Balance Sheet at the reference date.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6346

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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