This table provides a detailed standard description of the instrument categories which national central banks (NCBs) transpose into national categories in accordance with this Regulation. The table does not constitute a list of individual financial instruments and the descriptions are not exhaustive. The definitions refer to the European system of national and regional accounts in the Community (hereinafter the ‘ESA95’).
All financial assets and liabilities must be reported on a gross basis, i.e. financial assets must not be reported net of financial liabilities.
Table A
Definitions of instrument categories of the assets and liabilities of financial vehicle corporations engaged in securitisation transactions
ASSET CATEGORIES
|
Category |
Description of main features |
|---|---|
|
1. Deposits and loan claims |
For the purposes of the reporting scheme, this consists of funds lent by financial vehicle corporations engaged in securitisation transactions (FVCs) to borrowers that are not ev |