EBA Q&A · 2017_3298
FINREP Templates F 30.01 and F 30.02, validation v1019_m
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 18/05/2017 · published 28/07/2017
Question · verbatim
For interests in unconsolidated structured entities for which no liquidity support is drawn, what is the treatment for validation v1019_m?
Background provided by the submitter · verbatim
Non-blocking validation v1019_m requires the total debt securities (row 050) and loans and advances (row 060) on template F 30.02 to equal the liquidity support drawn (column 020) on template F 30.01.
Our institution has interests in unconsolidated structured entities relating primarily to investments in asset backed securities, which are reported in template F 30.02 under debt securities. However, no liquidity support is drawn on these investments, resulting in column 020 of template F 30.01 to be nil. Validation v1019_m then fails.
Answer · verbatim
As defined in paragraph 118 of Annex V to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions have to report in template F 30.01, {r010, c020} the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities
.
In the case abovementioned the investments in ABS are debt securities held that have been issued by unconsolidated structured entities and shall be reported in template F 30.01, {r010, c020}.
The carrying amount of these investments shall be reported also in template F 30.02, row 050.
As a consequence the validation rule is correct.
Source: EBA Single Rulebook Q&A 2017_3298 · text as published, not rephrased · collected on 2026-10-08