Regulatory Alerts2022-08-01 | Rundschreiben 06/2022 (BA) - zur stabilen Refinanzierung von außerbilanziellen Posten nach Artikel 428p (10) bzw. 428aq (10) der durch die Änderungsverordnung 2019/876 geänderten Verordnung (EU) Nr. 575/2013Circular 06/2022 (BA) – on the Stable Refinancing of Off-Balance Sheet Items under Articles 428p(10) and 428aq(10) of Regulation (EU) No 575/2013 as Amended by Delegated Regulation 2019/876
The Federal Financial Supervisory Authority (BaFin) issued Circular 06/2022 to specify the supervisory approach for applying the stable refinancing option under Articles 428p(10) and 428aq(10) of the CRR to off-balance sheet items within the NSFR and sNSFR frameworks. Institutions must apply a 0% stable refinancing factor to these items unless they reuse or re-pledge unsecured borrowed assets, in which case a positive RSF factor is calculated based on the difference between applicable RSF and ASF factors. The Circular mandates specific reporting allocations using forms C 80.00 and C 82.00, requires annual factor reviews aligned with EBA notifications, and becomes applicable as of the March 31, 2023 reporting date.
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