Question
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
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.