EBA Q&A · 2014_1057
Confusion between instruction and validation for Other Demand Deposits Assets in F 01.01
Final Q&Afiled under Draft ITS on Supervisory Reporting of InstitutionsSubmitted 08/04/2014 · published 11/09/2020
Question · verbatim
Annex V Part 2 para 1 point 3 states that template F 01.01 (Assets), row 040 shall ‘INCLUDE’ other demand deposits at credit institutions.
There is a validation between this cell and template F 05.01 – Breakdown of Loan and advances by product – row 010, column 030 which is ‘On demand [call] and short notice [current account] EXCLUSIVELY at credit Institutions. If the validation is correct, that means row 040 in template F 01.01 must ONLY contain other demand deposits at credit Institutions. If that is the case, where should other demand deposits at counterparties other than credit institutions be shown?
Background provided by the submitter · verbatim
Questions
2013_180
and
2013_235
.
Answer · verbatim
‘Demand deposits at credit institutions’ are loans and advances in accordance with the ECB BSI Regulation that shall be reported outside the accounting portfolios, into the row 040 of template F 01.01 (see also Q&A 2013_180 and 2013_235 in this regard).
On the other hand, demand deposits at counterparties other than central banks and credit institutions shall always be reported as loans and advances into the accounting portfolios.
Therefore, validation rule v1251_m holds. The instructions in Annex V to the ITS on reporting (v3.00) have been amended to clarify this point.
Source: EBA Single Rulebook Q&A 2014_1057 · text as published, not rephrased · collected on 2026-10-08