EBA · 2025_7615 Rejected question

Liability category of margins received

Regulation
Directive 2014/59/EU (BRRD)
Article
Article 17
Topic
Resolution plans
Submitted by
Consultancy firm
Submitted
2025-11-05
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Question

Could you please clarify if margins received, part of a repo or derivative netting agreement can always, regardless of whether the netting results in a net liability or asset position, be considered r0120 - Secured liabilities, or should be allocated to other liability categories as defined in Resolution Plans report Z02?

Background

According to the definition of r0120 - Secured liabilities, a liability position can only be considered secured if linked to an asset. However, due to different valuations, margins received may be linked to a net liability position through the netting agreement from the perspective of the reporting entity.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7615

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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