- Question ID
-
2026_7697
- Legal act
- Directive 2014/59/EU (BRRD)
- Topic
- BRRD Reporting
- Article
-
49
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2025/2303 - ITS on Resolution Planning Reporting
- Article/Paragraph
-
II.3.2
- Type of submitter
-
Credit institution
- Subject matter
-
Z02.00_r0334 sum of net liability positions taking into account prudential netting rules
- Question
-
In accordance with Articles 429 and 295 of the CRR, only netting agreements that are legally recognised are eligible for consideration under prudential netting rules. With regard to standalone derivative positions that represent liabilities and are not subject to any netting agreement, is it correct to report these in r0334, even though they cannot be netted under the prudential netting framework?
- Background on the question
-
As outlined in the EBA ITS on Resolution Planning Reporting for r0334 in Z02 template, the net liability positions for derivatives taking into account the prudential netting rules of Article 429 of Regulation (EU) No 575/2013 (related to the calculation of the leverage ratio total exposure measure) shall be reported.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because EBA guidance or clarification is not needed. This can be the case where harmonisation of practices through the Q&A process is not considered necessary; or that the issue is not material, for example because it is considered to be relevant only to a limited set of institutions or other stakeholders.
- Status
-
Rejected question
