Single Rulebook Q&A

Question ID: 2018_4408
Legal act : Regulation (EU) No 575/2013 as amended by Regulation (EU) 2019/876 – CRR2
Topic : Supervisory reporting
Article: 99
Paragraph:
Subparagraph:
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph : Annex I
Type of submitter: Competent authority
Subject matter : Securitisations reporting in C 09.04 for v 2.8
Question:

How should the securitisations under the new framework be reported in template C 09.04 in v 2.8?

Background on the question:

In the consultation paper regarding securitisations in v 2.9, template C 09.04 is amended to take into account the new securitisations framework. In this amendment, r060 was deleted and r050 was changed to take into account all securitisations. However, this amendment is not in v 2.8 which will cover the transitional period when some securitisations under the new framework may be issued. In which of the rows should these new securitisations be reported (r050 or r060)?

Date of submission: 06/12/2018
Published as Final Q&A: 07/06/2019
EBA answer:

In reporting framework v 2.8, and for reporting purposes, securitisations under the new securitisations framework shall be allocated in the following manner for template C 09.04 Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting):

  • Securitisations under the SEC-IRBA approach should be reported in row 060;
  • Securitisations under all remaining approaches (SEC-SA, SEC-ERBA and Other) should reported in row 050.
Status: Final Q&A
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