EBA · 2026_7697 Rejected question

Z02.00_r0334 sum of net liability positions taking into account prudential netting rules

Regulation
Directive 2014/59/EU (BRRD)
Article
49
Topic
BRRD Reporting
Submitted by
Credit institution
Submitted
2026-01-30
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Question

In accordance with Articles 429 and 295 of the CRR, only netting agreements that are legally recognised are eligible for consideration under prudential netting rules. With regard to standalone derivative positions that represent liabilities and are not subject to any netting agreement, is it correct to report these in r0334, even though they cannot be netted under the prudential netting framework?

Background

As outlined in the EBA ITS on Resolution Planning Reporting for r0334 in Z02 template, the net liability positions for derivatives taking into account the prudential netting rules of Article 429 of Regulation (EU) No 575/2013 (related to the calculation of the leverage ratio total exposure measure) shall be reported.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2026_7697

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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