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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 · 2024_7262

Reporting of ESCROW accounts (or other captive accounts) in template F08.01

Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 01/12/2024 Rejected publishing date 09/01/2025

Question · verbatim

In which row shall be reported Escrow accounts (or other captive deposits) from non financial companies in template F 08.01 ‘Breakdown of financial liabilities by product and by counterparty sector’?

Either as being ‘Current accounts/overnights deposits’ row 0270 or as ‘Deposits redeemable at notice’ row 0290 or as ‘Deposits with agreed maturity’ row 0280?

Background provided by the submitter · verbatim

Credit Institutions receive from clients funds/deposits/accounts which can not be transferred or withdraw freely, but only upon the fulfillment of predetermined contractual obligations (or upon receiving appropriate instructions from third parties). This is the case of Escrow accounts already clarified in your Q&A 2017_3129 in the context of Liquitity Risk. Other accounts different from Escrow can also have similar captive conditions.

These operational deposits/accounts can have or have not agreed maturity, as well as being interest-bearing or not. The maturity and interest-bearing conditions are not the focus, but rather the special specific restrictions/conditions on their availability and transferability.

Rationale for rejection · verbatim

This question has been rejected because the matter it refers is in the process of being answered in

Q&A 7088

.

Rejected questions have no answer.

Source: EBA Single Rulebook Q&A 2024_7262 · text as published, not rephrased · collected on 2026-10-08