EBA · 2024_7262 Rejected question

Reporting of ESCROW accounts (or other captive accounts) in template F08.01

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Annex V, part 2, para. 8
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2024-12-01
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Question

In which row shall be reported Escrow accounts (or other captive deposits) from non financial companies in template F 08.01 ‘Breakdown of financial liabilities by product and by counterparty sector’?  Either as being ‘Current accounts/overnights deposits’ row 0270 or as ‘Deposits redeemable at notice’ row 0290 or as ‘Deposits with agreed maturity’ row 0280?

Background

Credit Institutions receive from clients funds/deposits/accounts which can not be transferred or withdraw freely, but only upon the fulfillment of predetermined contractual obligations (or upon receiving appropriate instructions from third parties). This is the case of Escrow accounts already clarified in your Q&A 2017_3129 in the context of Liquitity Risk. Other accounts different from Escrow can also have similar captive conditions. These operational deposits/accounts can have or have not agreed maturity, as well as being interest-bearing or not. The maturity and interest-bearing conditions are not the focus, but rather the special specific restrictions/conditions on their availability and transferability.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7262

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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