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FINREP 4.4validation

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A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2014_1667

Reporting of cash collaterals included in repurchase agreements in F 08.01

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 05/12/2014 · published 07/04/2017

Question · verbatim

In template F 08.01, repurchase agreements shall be reported in rows 100, 150, 200, 250, 300 and 350.

According to the instructions (Annex V, Part 2, 91(a)) to template F 15.00, cash collaterals should be reported as repurchase agreement.

There is a validation rule that partly ties the templates F 08.01 and F 15.00 together:

v0912_m: {F 15.00.b, r190,c060} <= xsum({F 08.01.a, (r100, r150, r200, r250, r300, r350, c010-035)})

Does it imply that cash collaterals also should be included in repurchase agreements in template F 08.01?

Background provided by the submitter · verbatim

Inconsistencies in the validation rules. Information required for mapping of FINREP data points

Answer · verbatim

In template F 08.01 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), financial liabilities are reported broken down by product and counterparty sector. Repurchase agreements are reported in different rows of this template depending on the counterparty sector and different columns depending on the accounting classification.

In template F 15.00 of Annexes III and IV, those financial liabilities which are associated with transferred financial assets entirely recognised in the balance sheet are shown.

v0912_m checks that the amount of repurchase agreements reported in F 08.01 is equal or higher than the amount of those reported in F 15.00.

Securities lending with cash collateral shall be reported according to the accounting rules of repurchase agreements. So, they are included in the rows for repurchase agreements in F 08.01 (see also the respective definitions of the ECB BSI regulation (ECB/2013/33) as per the reference provided in Annexes III and IV for the respective rows of F 08.01).

If the securities lent are on the lender’s balance sheet, the cash received by the lender is also reported as repurchase agreement in F 15.00.

Source: EBA Single Rulebook Q&A 2014_1667 · text as published, not rephrased · collected on 2026-10-08