Question
How should credit institutions report, at consolidated level, in the ALMM C 66.01 maturity ladder template, retained own issuances that do not appear on the consolidated balance sheet?
Background on the question
The retained own issuances in question appear on the balance sheet (accounting) representation at the individual level, but do not appear on the balance sheet (accounting) representation at the consolidated level. In this regard, looking at the consolidated reporting, these assets may not comply with the literal reading of the instructions for completing the ALMM C 66.01 maturity ladder template which refer to “secured debt instruments issued by the institution that are central bank eligible and retained on the institution’s balance sheet”.
Answer
Instructions for reporting are clear. This question has been rejected because the objective of the Q&A tool is not to answer questions that put into doubt the correctness of the legal framework or try to lobby for a modification of the text.The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.