Question
Should items under lines 3.1, 3.2, 3.9 and 3.10 in section 3 of the C51.00 template be reported up to their amount, as items under 1.1, 1.2, 1.5 and 1.6 lines, or at their market value as specified in the template?
Background on the question
Instructions pertaining to template C51.00 (Liquid Assets) specify that the items under lines 3.1, 3.2, 3.9 and 3.10 shall be reported, as it is the case for lines 1.1, 1.2, 1.5 and 1.6, up to their amount, while the template asks for their market value instead (cf. the columns where these lines have to be reported are named “Market value” and “Value according to Article 418 of CRR”).
Answer
In the C 51.00 template (Liquid Assets), the items under lines 3.1, 3.2, 3.9 and 3.10 shall be reported up to their amount, as specified in the instructions, and not at their market value as the headings of the template suggests.