EBA Q&A 2013_81: FINREP - F8.1 Breakdown of financial liabilities by product and by counterparty sector - "Repurchase agreements" (Rows 100, 150, 200, 250, 300 and 350)

FINREP - F8.1 Breakdown of financial liabilities by product and by counterparty sector - "Repurchase agreements" (Rows 100, 150, 200, 250, 300 and 350)

EBA Q&A 2013_81 · Final Q&A

Question

FINREP - Template 8.1 Breakdown of financial liabilities by product and by counterparty sector - "Repurchase agreements" (Rows 100, 150, 200, 250, 300 and 350) - can you confirm that the rows "Repurchase agreement" do not include assets pledged that are not securities?

Background on the question

We need this information for FINREP mapping.

Answer

In the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting, the definition of "Repurchase agreements " is based on the ECB Regulation 2008/32, Annex II Part 2. 9.4, which mentions securities pledged and operations involving the temporary transfer of gold against cash collateral. *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.