Question ID
2013_339
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex V (I.12)
Type of submitter
Credit institution
Subject matter
Link between table 1.1 and tables 4.1 to 4.4
Question

"The link between table 1.1, ""cash balances at central banks"" and ""other demand"" deposits"" and tables ""4.1 to 4.4"" is not clear to us. (1) On the one hand, table 1.1, line 30 (""cash balances at central banks"") and line 40 (""other demand deposits""), have a detailed breakdown in table 4 according to Annex III. (2) On the other hand, Annex V (part I.12) states that “accounting portfolios”, meaning financial instruments aggregated by valuation rules, as they are delineated in tables 4.1 to 4.4, do not include ""cash and cash balances at central bank"". This statement is supported by the missing rules between table 1.1, line 30 and line 40 and table 4. In our opinion, these two facts represent a contradiction."

Background on the question

Information necessary for mapping of FinRep accounts.

Submission date
Final publishing date
Final answer

Annex V, Part 1.12 states that "accounting portfolios " do not include "cash and cash balances at central bank ".

This means that the tables from 4.1. to 4.4. relating to the breakdown of financial assets by instrument and by counterparty sector shall not include "cash and cash balances at central bank " (neither will it include "other demand deposits " that are a part of "cash and cash balances at central banks ").

Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

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