EBA · 2024_7212 Final Q&A

a) Disclosure of Items in Transit balance in FINREP Table 01.01 {F01.01, c0010 (r0020 or r0183 or r0360)} b) EBA_v5013 (Type - Error): [F 05.01, F 01.01] Sum of Loans & Advances across Industry ({{F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}}) Should be equal to Sum of Cash at Central Banks and Loans & Advances in Balance Sheet ({{F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)}})

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
EBA FINREP : ANNEX V REPORTING ON FINANCIAL INFORMATION, Assets (1.1), para. 1, 5 & 6
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2024-10-07
Answered
2024-12-20
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

1) Disclosure of items in transit balance in FINREP Template F 01.01 {F01.01, c0010 (r0020 or r0183 or r0360)} Please clarify where the items in transit balances should be reported in Template F01.01 out of the following? a) Other Assets (c0010, r0360) b) Loans & advances at amortised cost (c0010, r0183)  c) Cash on hand (c0010, r0020). 2) EBA_v5013 (Type - Error): [F 05.01, F 01.01] sum of Loans & Advances across Industry ({{F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}}) should be equal to sum of Cash at Central Banks and Loans & Advances in Balance Sheet ({{F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)}})

Background

a) There is no explicit reference provided in PRA Annex V guidance on disclosure of Items in transit in Table 1.01 (Assets)  b) As per Para 85 (g) of Table 5 - ‘Advances that are not loans’ shall include advances that cannot be classified as loans in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. That item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection). c) Contradicting to para 85(g), Guidance as per Table of Part 2 of Annex II to the ECB BSI Regulation defines Transit items within Remaining assets and thus it cannot be classified as Loans & Advances in Table F1.01 d) EBA validation V5013 does not enable retaining the balances in Other assets in Table F1.01 and reporting the Items in transit balances within Advances that are not loans

Answer

The instructions included in paragraph 85 (g) of Part 2, of Annex V to Commission Implementing Regulation (EU) 2021/451 and the EBA v5013 should be followed. In particular, the instructions explicitly mention the reporting of transit items among 'Advances that are not loans'. Therefore, the transit items should be reported in row 0183 of Finrep template F 01.01.

Original source: European Banking Authority, Q&A ID 2024_7212

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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