Question ID:
2017_3530
Legal Act:
Regulation (EU) No 575/2013 (CRR) as amended
Topic:
Supervisory reporting - FINREP (incl. FB&NPE)
Article:
100
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph:
Annexes XVI and XVII
Disclose name of institution / entity:
No
Type of submitter:
Credit institution
Subject Matter:
Cash collateral posted in the Asset Encumbrance return F32.01
Question:

Where should cash collateral posted be treated in the Asset Encumbrance return F32.01?

Background on the question:

This asset class has been reclassified to ‘Cash, cash balances at central banks and other demand deposits’ in FINREP. Should it also move out of ‘Loans on demand’and into ‘Other Assets’ on F32.01?

Date of submission:
25/09/2017
Published as Final Q&A:
13/12/2019
EBA Answer:

Annex XVII chapter 2.1.2 states in the instruction to {F32.01, r020} that “the holding of national and foreign banknotes and coins in circulation that are commonly used to make payments are included in the row 'other assets’”. Furthermore explanations on cash collateral can be looked up in Q&A 2014_1039.

Status:
Final Q&A