EBA · 2022_6469 Rejected question

Population of F13.1 & F13.2 with respect to debt securities issued by third parties

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430, para. n/a
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Accounting firm
Submitted
2022-05-30
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Question

With respect to the population of F13.1 & F13.2 there seems to be a contradiction between the information provided in the answer to Q&A 2014_916 and the Annex V instructions Part 2, paragraph 173 (b) (iii) with respect to how pledges of securities by third parties are treated. Q&A 916 states that 'Rest' refers to "loans that have been collateralised with debt securities issued by any third-parties"  and shall include 'pledges of other securities issued by third parties including general government'. This instruction is to be used for the population of Col 0041 in F13.1 and Row 0070 in F13.2. However the Annex V instructions Part 2, paragraph 173 (b) (iii) for 'Equities and debt securities' state that collateral in the form of debt securities issued by third parties should be included within this definition. This instruction is to be used for the population of Col 0032 in F13.1 and Row 0060 in F13.2. Can clarification be provided as to where collateral in the form of securities issued by third parties in 13.01 and by extension repossessed collateral in 13.02 are to be reported?

Background

There appears to a contradiction between the Annex V instructions and Q&A 916 with respect to how collateral in the form of securities issued by third parties are to be reported in F13.1 and F13.2.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6469

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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