EBA Q&A · 2017_3334
Definition of the elements to be included in each type of Assets
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 08/06/2017 · published 05/03/2021
Question · verbatim
We would like more precisions regarding the elements composing the following categories of Assets (template F22.02 of Annex III): - row 010 Asset management - row 060 Custody Assets - row 100 Central Administrative services In other terms, if, for these elements and for instance Collective Investments, we do take into account the amounts of deposits and/or cash, or only the Net (book) value of assets ?
Background provided by the submitter · verbatim
NA
Answer · verbatim
The instructions in Part 2, paragraph 285 (g) of Annex V to Regulation (EU) No 680/2014 (ITS on supervisory reporting), state that the amount of assets involved in the services provided shall include the amount of assets in relation to which the institutions is acting.
Thus, cash and/or deposits should be taken into account, if they are a direct part of the respective service provided.
Source: EBA Single Rulebook Q&A 2017_3334 · text as published, not rephrased · collected on 2026-10-08