Question
Field 050 - Accounting Treatment: Securitised Exposures are kept or removed from the Balance Sheet?. How should Investor positions be reported here?
Background on the question
This field is apparently not reportable for Investor positions however the guidelines for this field state that Investors shall report "N". Which is correct?
Answer
According to paragraph 111 of the instructions (Annex II of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions), column 050 "ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?" of C 14.00 Template (CR SEC Details) shall not be reported by investors. Hence, the instructions of column 050 will be amended to remove the wording "N" for investor positions.