Single Rulebook Q&A

Question ID: 2016_2885
Legal act : Regulation (EU) No 575/2013 (CRR) as amended
Topic : Supervisory reporting
Article: 415
Paragraph: 3
Subparagraph: (b)
Article/Paragraph : EBA/ITS/2013/11/rev1 - Additional Liquidity Monitoring Metrics
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Type of submitter: Credit institution
Subject matter : Transactions with maturities longer than 10 years

We reference to the Q&A 2015_1802: Transactions with maturities longer than 10 years are excluded in the form C 69.00. Does the excluding of transactions with maturities longer than 10 years also apply for the form C 70.00?

Background on the question:

See question Q&A 2015_1802

Date of submission: 31/08/2016
Published as Final Q&A: 01/12/2017
EBA answer:

According to paragraph 2 of chapter 1.5 of Annex XIX to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions shall report the funding that matures / was rolled-over or obtained in the indicated time buckets according to their maturity.

In column from 250 to 280 of template C 70.00 of Annex XVIII to the ITS on Supervisory Reporting, they shall report the amount of funding with maturity beyond 6 months. Absent a specific exclusion in the instructions, such funding shall also include transactions with maturities longer than 10 years.

Please also refer to Q&A 2015_1712, according to which all items in C 70.00 should be reported by original maturity in order to reflect how funding is replaced/ rolled over.

Status: Final Q&A
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