EBA Q&A · 2013_180
FINREP: F1.1. row 040 "other demand deposits"
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 23/08/2013 · published 14/02/2014
Question · verbatim
On the basis of the validation rules of template F1.1, row 040 is part of the sum of row 010 'cash and cash balances at central banks'. So one can assume that row 040 'other demand deposits' are deposits with central banks. However, the guidance in annex V part 2.3 (1.1 assets - § 3) stipulates that 'other demand deposits' includes balances receivable on demand with credit institutions. This seems contradictory to us. Please can you confirm whether row 040 of template F1.1, comprises 'other demand deposits' with central banks or with credit institutions.
Background provided by the submitter · verbatim
FINREP - We need this information for Finrep mapping
Answer · verbatim
As explained in Annex V. Part 2, paragraph 3 of the Draft ITS on Supervisory reporting
Regulation (EU) No. 680/2014 (ITS on Supervisory Reporting)
, "Other demand deposits" includes balances receivable on demand with credit institutions. "Cash" comprises "Cash on hand" (i.e. bank notes and coins) and "Demand deposits" (see IAS 7.6); in turn, demand deposits could be held at central banks or at credit institutions. Demand deposits at central banks should be reported as "Cash balances at central banks". Thus, demand deposits at credit institutions, as the remaining demand deposits after segregating the ones at central banks, should be reported as "Other demand deposits".
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As of 28/09/2016 this answer was corrected
Source: EBA Single Rulebook Q&A 2013_180 · text as published, not rephrased · collected on 2026-10-08