- Question ID
-
2017_3530
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annexes XVI and XVII
- 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?
- Submission date
- Final publishing date
-
- Final 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
- Answer prepared by
-
Answer prepared by the EBA.