The instructions provided in Regulation (EU) 2015/79 amending Implementing Regulation (EU) No. 680/2014, for template F.32.04 read as follows: (Row) 070 Collateralised deposits other than repurchased agreements Carrying amount of the of the collateralised deposits other than repurchase agreements of the reporting institution insofar as these deposits entail asset encumbrance for that institution. (Row) 110 of which: assets-backed securities issued (in the instructions of the template, the name of this row is “of which: securitisations issued”) Carrying amount of the securitisations issued by the reporting institution insofar as these securities issued entail asset encumbrance for that institution. Asset-back securities are issued by a Special Purpose Securitisation Vehicle to which the assets are transferred. ABS are not recorded by the reporting institutions on their balance-sheet on individual basis but, they might be recorded in the consolidated accounts of the group, as long as the reporting entity has control on the SPSV. Following IAS 39, for transfers of financial assets that do not qualify for derecognition, the entity shall continue to recognise the transferred asset in its entirety and shall recognise a financial liability (a deposit against the SPSV) for the consideration received. Consequently, ABS cannot be selected as source of encumbrance for assets of the reporting institution collateralising securitisations, for entities reporting on individual basis.