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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

You are viewing the version of the document as on 2021-01-01.

ANNEX I Disclosure templates

Template A: Encumbered and unencumbered assets

Template A — Encumbered and unencumbered assets

Carrying amount of encumbered assets

Fair value of encumbered assets

Carrying amount of unencumbered assets

Fair value of unencumbered assets

of which notionally eligible EHQLA and HQLA

of which notionally eligible EHQLA and HQLA

of which EHQLA and HQLA

of which EHQLA and HQLA

010

030

040

050

060

080

090

100

010

Assets of the reporting institution

030

Equity instruments

040

Debt securities

050

of which: covered bonds

060

of which: asset-backed securities

070

of which: issued by general governments

080

of which: issued by financial corporations

090

of which: issued by non-financial corporations

120

Other assets

121

of which: …

Template B: Collateral received

Template B — Collateral received

Fair value of encumbered collateral received or own debt securities issued

Unencumbered

Fair value of collateral received or own debt securities issued available for encumbrance

of which notionally eligible EHQLA and HQLA

of which EHQLA and HQLA

010

030

040

060

130

Collateral received by the reporting institution

140

Loans on demand

150

Equity instruments

160

Debt securities

170

of which: covered bonds

180

of which: asset-backed securities

190

of which: issued by general governments

200

of which: issued by financial corporations

210

of which: issued by non-financial corporations

220

Loans and advances other than loans on demand

230

Other collateral received

231

of which: …

240

Own debt securities issued other than own covered bonds or asset-backed securities

241

Own covered bonds and asset-backed securities issued and not yet pledged

250

TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED

Template C: Sources of encumbrance

Template C — Sources of encumbrance

Matching liabilities, contingent liabilities or securities lent

Assets, collateral received and own debt securities issued other than covered bonds and ABSs encumbered

010

030

010

Carrying amount of selected financial liabilities

011

of which: …

Template D: Accompanying narrative information

Template D — Accompanying narrative information

Narrative information on the impact of the business model on assets encumbrance and the importance of encumbrance to the institution's business model, which provides users with the context of the disclosures required in Template A to C.