Q&A

Question

Are the security lending transactions and repos reported in the QRT S.10.01 also in scope of the QRT S.03.01 and are they to be included in QRT S.03.01 in case the collaterals received or pledged are off-balance?

Example:

Is it correct to include the financial asset granted as a collateral to a third party entity in the context of a security lending transaction as a “collateral pledged” in lines R0210 to R0240, if the financial asset granted as collateral has to be derecognized from the balance sheet?

EIOPA answer

Yes, it is correct. All collaterals pledged (and held) should be included in S.03..01.