- Question ID
-
2020_5157
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - Liquidity (LCR, NSFR, AMM)
- Article
-
415
- Paragraph
-
3
- Subparagraph
-
b
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
16b(1)(c)
- Name of institution / submitter
-
European Central Bank
- Country of incorporation / residence
-
Germany
- Type of submitter
-
Competent authority
- Subject matter
-
Reporting of (committed) credit and liquidity facilities in the C 66.01 maturity ladder template
- Question
-
Are the committed facilities to be reported in row 1090 (under ID 4.1) of the C 66.01 maturity ladder template strictly limited to the committed credit and liquidity facilities referred to in Article 31 of amended Delegated Regulation (EU) 2015/61 or should institutions consider a broader scope of such facilities?
- Background on the question
-
It has been found that institutions do not report committed facilities in a consistent manner. For instance, some institutions tend to apply a broader scope of such facilities under row 1090 (under ID 4.1) of the C 66.00 maturity ladder template, by also including committed products that are not explicitly referred to in Article 31 of amended Delegated Regulation (EU) 2015/61.
- Submission date
- Final publishing date
-
- Final answer
-
According to Annex XXIII to amended Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), in row 1090 of C 66.01, institutions shall report the outflows from committed facilities. As specified in EBA Q&A 3681, row 1090 is a sum item and should only be based on the aggregation of items 1100 (under ID 4.1.1) and 1130 (under ID 4.1.2), which however exclusively make reference to the committed credit and liquidity facilities referred to in Article 31 of amended Delegated Regulation (EU) 2015/61. On this basis, the committed facilities to be reported under row 1090 (under ID 4.1) of the C 66.01 maturity ladder template are strictly limited to the committed credit and liquidity facilities referred to in Article 31 of amended Delegated Regulation (EU) 2015/61.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.