EIOPA · 1999
Reporting Templates
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Topic
- Reporting Templates
- Submitted
- 2019-07-01
- Answered
- 2019-11-14
Question
Are the security lending transactions and repos reported in the QRT S.10.01 also in scope of the QRT S.03.01 and are they to be included in QRT S.03.01 in case the collaterals received or pledged are off-balance?
Example:
Is it correct to include the financial asset granted as a collateral to a third party entity in the context of a security lending transaction as a “collateral pledged” in lines R0210 to R0240, if the financial asset granted as collateral has to be derecognized from the balance sheet?
Answer
Yes, it is correct. All collaterals pledged (and held) should be included in S.03..01.
This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.
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