Question
What is the correct maturity bucket to report call (on-demand) deposits in Large Exposure Reporting template LE4?
Background on the question
A case can be made to report call deposits in the 'undefined maturity' bucket instead of the shortest (<1 month) maturity bucket. We seek clarification on the correct interpretation of the ITS on this point.
Answer
Call (on-demand) deposits are due on a daily basis, thus they have a maturity. Accordingly, they shall be reported in the ‘up to 1 month’ buckets of templates C 30.00 respectively C 31.00 of Annex VIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting).