Enumeration | Definition |
---|---|
Asset-backed securities | FINREP F8.1 row 380 |
Cash flow hedges | FINREP F11.1 row 460 |
Certificates of deposits / Commercial paper | FINREP F8 .1 row 370 plus commercial paper issued |
Covered bonds | As per the PRA handbook: (1) (in accordance with Article 52(4) of the UCITS Directive and except for the purposes of the IRB approach or the standardised approach to credit risk) a bond that is issued by a credit institution which has its registered office in an EEA State and is subject by law to special public supervision designed to protect bondholders and in particular protection under which sums deriving from the issue of the bond must be invested in conformity with the law in assets which, during the whole period of validity of the bond, are capable of covering claims attaching to the bond and which, in the event of failure of the issuer, would be used on a priority basis for the reimbursement of the principal and payment of the accrued interest. (2) In accordance with point 68 of Part 1 of Annex VI of the Banking Consolidation Directive (Exposures in the form of covered bonds) and for the purposes of the IRB approach or the standardised approach to credit risk, a covered bond as defined in (1) collateralised in accordance with CRR Article 129. (3) As defined in Regulation 1(2) of the RCB Regulations, a bond in relation to which the claims attaching to that bond are guaranteed to be paid by an owner from an asset pool it owns. (4) In accordance with Article 22(4) of the Third Non-Life Directive and Article 24(4) of the Consolidated Life Directive and for the purposes of INSPRU 2.1) a debenture that is issued by a credit institution which: (a) has its head office in an EEA State; (b) is subject by law to official supervision designed to protect the holders of the debenture; in particular, sums deriving from the issue of the debenture must be invested in accordance with the law in assets which, during the whole period of validity of the debenture, are capable of covering claims attaching to the debenture and which, in the event of failure of the issuer, would be used on a priority basis for the reimbursement of the principal and payment of the accrued interest. |
Credit card debt | FINREP F5 row 020 |
Current accounts | FINREP F8.1 row 320, FINREP F.8.1 row 260 (excluding overnight deposits). |
Deposits redeemable at notice | FINREP F8.1 row 090, FINREP F8.1 row 140, FINREP F8.1 row 190, FINREP F8.1 row 240, FINREP F8.1 row 290, FINREP F8.1 row 340 |
Deposits with agreed maturity | FINREP F8.1 row 080, FINREP F8.1 row 130, FINREP F8.1 row 180, FINREP F8.1 row 230, FINREP F8.1 row 280, FINREP F8.1 row 330 |
Fair value hedges | FINREP F11.1 row 230 |
Finance leases | FINREP F5 row 040 |
Hedge of net investments in a foreign operation | F 11.01 (r470c030) |
Hybrid contracts | FINREP F8.1 row 400 |
Level 1 securities | Level 1 security as per European Commission delegated act to supplement EU Regulation (EU) No 575/2013. |
Level 2A securities | Level 2a security as per European Commission delegated act to supplement EU Regulation (EU) No 575/2013. |
Level 2B securities | Level 2b security as per European Commission delegated act to supplement EU Regulation (EU) No 575/2013. |
Mortgage loans | FINREP F5.090 |
Non hedged accounting | |
On demand [call] and short notice [current account] | FINREP F5.010 |
Other debt securities issued | FINREP F8.1 row 410 |
Other securities | Securities other than Level 1, 2a or 2b securities. |
Other term loans | FINREP F5 row 060 (other term loans - excluding mortgages) |
Overnight deposits | FINREP F8.1 row 070, FINREP F8.1 row 120, FINREP F8.1 row 170, FINREP F8.1 row 220, FINREP F8.1 row 270, FINREP F8.1 row 320 (excluding Current accounts) |
Portfolio cash flow hedges of interest rate risk | FINREP F11.1 row 490 |
Portfolio fair value hedges of interest rate risk | FINREP F11.1 row 480 |
Repurchase agreements | FINREP F8.1 100 |
Reverse repurchase loans | FINREP F5.050 |
Subordinated financial liabilities | FINREP F8.2 row 030 |
Trade receivables | FINREP F5 row 030 |
Unsecured bonds | FINREP F8.1 row 410 (any unsecured Bonds reported as part of this) |