EBA · 2024_7021 Rejected question

Reporting of matching liabilities in AE F36.01 template

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Other
Submitted
2024-02-26
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Question

As the name of columns in AE F36.01 template is “Collateral Type - Classification by Asset type” should matching liability be reported in the same column as assets encumbered against that liability? Or matching liabilities should be reported in columns depending on the nature of the liability itself (so that encumbered asset and matching liability will be reported in different columns of the template)?

Background

Point 6.1 (35) of Annex XVII to Commission Implementing Regulation (EU) 2021/451 says that “matching liabilities correspond to the liabilities that are secured by the encumbered assets and no one-to-one relation has to exist.”
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7021

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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