Question ID
2022_6346
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Liquidity risk
Article
415
Paragraph
3
Subparagraph
b
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex XVIII
Name of institution / submitter
UNICAJA BANCO, S.A.
Country of incorporation / residence
SPAIN
Type of submitter
Credit institution
Subject matter
C 70.00 (AMM)
Question

For new or renewed operations in C70-Template, we reported the carrying amount of the operation, namely, the principal amount of the operation plus the amount of accrued interest not yet paid to the client. However, for operations due or canceled early in the month, we only inform the principal amount of the operation and not the interests that have already been paid to the client. Is this interpretation correct regarding the consideration of interests?

Background on the question

If an operation has been canceled early in the month, the accrued interests are recorded in the income statement and not in the Balance Sheet at the reference date.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it raises is not material i.e. it does not raise a prudential (in a wider sense), payments, consumer protection, resolution or other regulatory issue that is within the EBA’s remit.

The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts.

For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”.

Status
Rejected question