EBU Single Rulebook Q&A 13 May 2020 2020_5252 Reporting of positions in a securitisation that has not achieved SRT in C14.01.

It is not clear whether these positions should be reported in C14.01, or under which approach. According to Annex II to Regulation (EU) No 680/2014 (ITS on Reporting), paragraph 110, SEC DETAILS has to be reported for “securitisations originated / sponsored by the reporting institution, including where it holds no position in the securitisation.