EBA Q&A · 2024_7021
Reporting of matching liabilities in AE F36.01 template
Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/02/2024 Rejected publishing date 31/10/2024
Question · verbatim
As the name of columns in AE F36.01 template is “Collateral Type - Classification by Asset type” should matching liability be reported in the same column as assets encumbered against that liability? Or matching liabilities should be reported in columns depending on the nature of the liability itself (so that encumbered asset and matching liability will be reported in different columns of the template)?
Background provided by the submitter · verbatim
Point 6.1 (35) of Annex XVII to Commission Implementing Regulation (EU) 2021/451 says that “matching liabilities correspond to the liabilities that are secured by the encumbered assets and no one-to-one relation has to exist.”
Rationale for rejection · verbatim
This question has been rejected because it is considered that EBA guidance or clarification is not needed with regard to the issue that it raises. The existing regulatory framework is sufficiently clear and unambiguous. the issue it deals with is already explained or addressed Point 6.1 of Annex XVII to Commission Implementing Regulation (EU) 2021/451.
The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts.
For further information on the purpose of this tool and on how to submit questions, please see “
Additional background and guidance for asking questions
”.
Rejected questions have no answer.
Source: EBA Single Rulebook Q&A 2024_7021 · text as published, not rephrased · collected on 2026-10-08