Question
Instructions concerning reporting on inflows, specify that total monies due which are excluded due to an inflow cap which is set at 75% of liquidity outflows shall be reported in row 990 of C 53.00. This will require to be checked by reference to total outflows as calculated from the outflow template. How is this supposed to be done, when the outflow template C 52.00 contains no row for total outflows (no reference to total outflows) and inflow template C 53.00 contains no row for total inflows before cap (no reference to total inflows before cap)?
Background on the question
According to article 425(1) capped liquidity inflows shall be the liquidity inflows limited to 75% of liquidity outflows. Capped liquidity inflows are considered when calculating total net liquidity outflows.
Answer
Total outflows (Template C 52.00) and total inflows (Template C 53.00) are not calculated automatically in the liquidity reporting templates but have to be calculated by the institutions themselves. Institutions shall report the part of the total inflows excluded due to a cap but which are not exempt from the cap in accordance with article 425 (1) of Regulation (EU) No 575/2013 (CRR), which exceeds 75% of total outflows in row 990 of the Template C 53.00. This answer is without prejudice of further guidance which may be provided in the context of the delegated act on the liquidity coverage ratio.