Question ID
2015_1732
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Article
415
Paragraph
3
Subparagraph
b
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Draft ITS on Supervisory Reporting of Institutions
Article/Paragraph
Annex XX, template C 67.00 and Annex XII, template C 71.00
Name of institution / submitter
Swedish Bankers' Association
Country of incorporation / residence
Sweden
Type of submitter
Industry association
Subject matter
Principles for completing template C 67.00 and C 71.00
Question

Is the counterparty defined on a group/parent level or on a legal unit level?

Background on the question

Is the counterparty defined on a group/parent level or on a legal unit level? E.g. if a subsidiary have deposit funds, should we report that subsidiary or the parent company as the counterparty?

Submission date
Final publishing date
Final answer

In templates C 67.00 and C 71.00 of Annex XX of final draft implementing technical standard (ITS) on additional liquidity monitoring metrics under Article 415(3)(b) of Regulation (EU) No 575/2013 (EBA/ITS/2013/11/rev1 (of 24 July 2014)) and in accordance with the instructions in Annex XXI, institutions shall report the top ten largest counterparties or group of connected clients according to Article 4 (39) of Regulation (EU) No 575/2013, from which the funding is obtained. When reporting a group of connected clients, the LEI code should follow paragraph 2 of the instructions for column 010 of Template C 28.00 in Annex IX of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting).

 

DISCLAIMER:

The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.

Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

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