Question ID
2022_6668
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Article/Paragraph
Annex XIII, Part I, point 6
Type of submitter
Individual
Subject matter
NSFR RST accrued interest recognition
Question

In Annex XIII, Part I, point 6 is written, that for reporting purposes, in the columns referred as “Amount” the accounting value shall always be reported, except for the cases of derivative contracts, for which institutions shall refer to the fair value as specified in Article 428d(2) CRR.

Also Part II, 1.13 tells that ll non-HQLA assets and off-balance sheet items shall be reported with a breakdown by their residual maturity in accordance with Article 428q CRR.

But in which time bucket do accrued interest amounts of loans fall into - < 6 months, ≥ 6 months to < 1 year or ≥ 1 year?

It seems that they should be included into time bucket '< 6 months'.

Read the Question ID: 2013_656, but no clear answer about accrued interest. So could you please clarify this?

Background on the question

Also Part II, 1.13 tells that ll non-HQLA assets and off-balance sheet items shall be reported with a breakdown by their residual maturity in accordance with Article 428q CRR.

But in which time bucket do accrued interest amounts of loans fall into - < 6 months, ≥ 6 months to < 1 year or ≥ 1 year?

It seems that they should be included into time bucket '< 6 months'.

Read the Question ID: 2013_656, but no clear answer about accrued interest. So could you please clarify this?

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it deals with is already explained or addressed in Annex XIII of Regulation (EU) 2021/451 - ITS on supervisory reporting of institutions.

Q&A 656 refers to information required in templates C 60.00 and C 61.00 which are no longer in force.

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