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FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

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 · 2017_3530

Cash collateral posted in the Asset Encumbrance return F32.01

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 25/09/2017 · published 13/12/2019

Question · verbatim

Where should cash collateral posted be treated in the Asset Encumbrance return F32.01?

Background provided by the submitter · verbatim

This asset class has been reclassified to ‘Cash, cash balances at central banks and other demand deposits’ in FINREP. Should it also move out of ‘Loans on demand’and into ‘Other Assets’ on F32.01?

Answer · verbatim

Annex XVII chapter 2.1.2 states in the instruction to {F32.01, r020} that “the holding of national and foreign banknotes and coins in circulation that are commonly used to make payments are included in the row 'other assets’”. Furthermore explanations on cash collateral can be looked up in Q&A 2014_1039.

Source: EBA Single Rulebook Q&A 2017_3530 · text as published, not rephrased · collected on 2026-10-08