Division 3.2.1 Instructions concerning specific rowsF1

For the purpose of this template, encumbered assets include all of the following:

1. (a)

   the assets of the reporting institution (see instruction for row 010 of the AE-ASS template), which are reported at their carrying amount;

2. (b)

   own debt securities issued other than covered bonds or securitisations (see instruction for row 240 of the AE-COL template), which are reported at fair value.

These amounts are distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the source of its encumbrance (matching liability, contingent liability or securities lending transaction).

See instructions for row 130 of the AE-COL template and column 040 of the AE-SOU template.

The amounts are reported at fair value and distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the transaction that generated for the entity the reception of the collateral that is being re-used (receiving leg).

See instructions for row 130 of the AE-COL template and column 040 of the AE-SOU template.

The amounts are reported at fair value and distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the source of its encumbrance (re-using leg): matching liability, contingent liability or securities lending transaction.