EBA Q&A · 2016_3013
v2819_m - Cross-check between FINREP and Asset Encumbrance
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 22/11/2016 · published 07/04/2017
Question · verbatim
Should 'bank covered bonds' be reported in F 04.03, column 030, rows 090-100?
Background provided by the submitter · verbatim
An institution has 'bank covered bonds' which are being reported in F 04.03 column 030 rows 090-100, while in F 32.01 covered bonds are reported separately in row 050 only. This results in a failed validation check.
Answer · verbatim
A reporting institution that has covered bonds issued by financial corporations and classifies those as AFS in accordance with the applicable accounting framework shall report the amount of purchased covered bonds both in template F 04.03 of Annex III to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), c030, r090 or r100 (based on the sector of the issuer) and in template F 32.01 of Annex XVI to the ITS on Supervisory Reporting, rows 050 (based on the type of instrument) and row 080 (based on the sector of the issuer).
So, validation rule v2819_m is correct.
Source: EBA Single Rulebook Q&A 2016_3013 · text as published, not rephrased · collected on 2026-10-08