Overcollateralisation and funded reserved accounts in C 14.01

According to Article 256(4) of Regulation (EU) No 575/2013, 'f or funded reserve accounts and assets providing credit enhancement, the institution shall only treat as securitisation positions the parts of those accounts or assets that are loss absorbing '. Therefore, some securitisations reported under column 0254 of C 14.00 may indeed generate RWEAs and should be reported in C 14.01 as well. The templates and instructions will be amended accordingly in the next possible opportunity. Until then, these positions should be reported under column 0330 of C 14.01 for the First loss tranches.  However, if the overcollateralisation or funded reserve account is meeting the definition of a ‘tranche’ in accordance with point (6) of Article 2 of Regulation (EU) 2017/2402 then it should not to be reported in column 0254 of C 14.00 but in columns 0230 to 0252 of C 14.00 and the interim solution referred to in the first paragraph should not be applied. Instead, the positions should be reported in C 14.01 in the column that corresponds to the relevant column in C 14.00.