REPORTING ON LIQUIDITY (PART 1 of 5: LIQUID ASSETS)
1. Liquid assets
1.1. General remarks
1. This is a summary template which contains information about assets for the purpose of monitoring the liquidity coverage requirement as specified in Article 412 REGULATION (EU) NO 575/2013. Items which do not need to be completed by institutions are colored grey.
2. Assets shall be reported in one of six sections in this template:
3. Assets which meet the requirements of Article 416 and Article 417: assets identified as liquid for reporting purposes in the REGULATION (EU) NO 575/2013, which meet the operational requirements for holdings of liquid assets.
4. Assets which meet the requirements of Article 416 (1) (b) and (d) but do not meet the requirements of Article 417 (b) and (c) REGULATION (EU) NO 575/2013.
5. Items subject to supplementary reporting of liquid assets according to Annex III REGULATION (EU) NO 575/2013
6. Assets which do not meet the requirements of Article 416 REGULATION (EU) NO 575/2013 but meet the requirements of Article 417(b) and (c) REGULATION (EU) NO 575/2013.
7. Treatment for jurisdictions with insufficient liquid assets
8. Reporting of Shar'iah compliant assets as alternative assets under Article 509(2)(i).
1.2. Specific remarks
9. For items 1.1 to 1.2 institutions shall report the relevant amounts in column 030.
10. For items 1.3 to 1.4 institutions shall report the market value of assets in column 010 and the value according to Article 418 in column 020 for each category of assets.
11. For item 1.5 institutions shall report the relevant undrawn amount in column 040.
12. For item 1.6.1/1.6.2 institutions shall report the relevant amounts in column 030/040.
13. For items 1.7 to 2.2, in accordance with the last paragraph of Article 416(1) REGULATION (EU) NO 575/2013 and pending a uniform definition in accordance with Article 460 of high and extremely high liquidity and credit quality, institutions shall identify themselves in a given currency transferable assets that are of extremely high and high liquidity and credit quality and report their market value in columns 010 and 030 and the value according to Article 418 in columns 020 and 040.
14. For items 1.3 to 1.4 and 1.7 to 1.14, institutions shall only report assets that fulfill all the operational requirements referred to in Article 417 REGULATION (EU) NO 575/2013.
15. For items 2.1 to 2.2, institutions shall report assets which would otherwise qualify to be reported in section 1.1 to 1.14 but do not meet the operational requirements referred to in Article 417 (b) and (c) REGULATION (EU) NO 575/2013.
16. For items 1.1 to 2.2, with the exception of item 1.5, institutions shall only report assets which fulfill all the conditions referred to in Article 416(3) REGULATION (EU) NO 575/2013.
17. For items 3.1 to 3.12, institutions shall only report assets subject to supplementary reporting of liquid assets in accordance with Annex III REGULATION (EU) NO 575/2013. All items, with the exception of those referred to in sections 3.1, 3.2 and 3.9, must satisfy the conditions as set out in the last paragraph of that Annex.
18. For items 4.1 to 4.12.3, institutions shall only report assets which do not meet the requirements of Article 416 REGULATION (EU) NO 575/2013 but still meet the requirements of Article 417(b) and (c) REGULATION (EU) NO 575/2013
19. For items 5.1 to 5.2, institutions shall only report items related to the derogations as referred to in Article 419(2) REGULATION (EU) NO 575/2013 for currencies with constraints on the availability of liquid assets
20. For items 6.1 to 6.1.3, only Shar'iah compliant banks shall report items that are Shar'iah compliant financial products as an alternative to assets that would qualify as liquid assets for the purposes of Article 416 REGULATION (EU) NO 575/2013
21. The value of the liquid assets of all items in the template, with the exception of 1.1 to 1.2.1, 1.5 to 1.6.2, 3.1 to 3.2, 3.9 to 3.10 and 5.2 shall be the market value and the value after the application of the relevant haircuts. For items 1.1 to 1.2.1, 1.6 to 1.6.2, 3.1 to 3.2, 3.10 and 5.2 the amount of the item shall be reported. For item 1.5 and 3.9 the undrawn amount of the line shall be reported.
Liquid assets sub template
1.2.1. Instructions concerning specific rows
Row | Legal references and instructions |
010-390 | 1. ASSETS WHICH MEET THE REQUIREMENTS OF ARTICLES 416 AND 417 REGULATION (EU) NO 575/2013 Assets reported in this section have been explicitly identified as potentially being of high or extremely high liquidity and credit quality.REGULATION (EU) NO 575/2013 |
010 | 1.1 Cash Article 416(1)(a) of REGULATION (EU) NO 575/2013 Total amount of cash including coins and banknotes/currency. Note cash on deposit with other institutions shall not be reported here and shall instead be reported in the collateral category of template 1.3 ‘Inflows’ if it qualifies as monies due over the next 30 days. |
020 | 1.2 Exposures to central banks Articles 416(1)(a) REGULATION (EU) NO 575/2013 Total amount of exposures to central banks. |
030 | 1.2.1 Exposures that can be withdrawn in times of stress Article 416(1)(a) REGULATION (EU) NO 575/2013 |
040-110 | 1.3 Other transferable assets representing claims on or guaranteed by Article 416.1(c) REGULATION (EU) NO 575/2013 |
040-050 | 1.3.1 Transferable assets representing claims on or guaranteed by the central government of a Member State, a region with fiscal autonomy to raise and collect taxes, or of a third country in the domestic currency of the central or regional government, if the institution incurs a liquidity risk in that Member State or third country that it covers by holding those liquid assets Article 416(1)(c)(i) REGULATION (EU) NO 575/2013 |
040 | 1.3.1.1 representing claims Assets specified in 1.3.1 that represent claims on the above counterparties, according to Article 416(1)(c)(i) |
050 | 1.3.1.2 guaranteed by Assets specified in 1.3.1 guaranteed by the above counterparties, according to Article 416(1)(c)(i) |
060-070 | 1.3.2 transferable assets representing claims on or guaranteed by central banks and non-central government public sector entities in the domestic currency of the central bank and public sector entity Article 416(1)(c)(ii) REGULATION (EU) NO 575/2013 |
060 | 1.3.2.1 representing claims Assets specified in 1.3.2 that represent claims on the above counterparties, according to Article 416(1)(c)(ii) |
070 | 1.3.2.2 guaranteed by Assets specified in 1.3.2 guaranteed by the above counterparties, according to Article 416(1)(c)(ii) |
080-090 | 1.3.3 transferable assets representing claims on or guaranteed by the Bank for International Settlements, the International Monetary Fund, the Commission and multilateral development banks Article 416(1)(c)(iii) REGULATION (EU) NO 575/2013 |
080 | 1.3.3.1 representing claims Assets specified in 1.3.3 that represent claims on the above counterparties, according to Article 416(1)(c)(iii) |
090 | 1.3.3.2 guaranteed by Assets specified in 1.3.3 guaranteed by the above counterparties, according to Article 416(1)(c)(iii) |
100-110 | 1.3.4 transferable assets representing claims on or guaranteed by the European Financial Stability Facility and the European Stability Mechanism Article 416(1)(c)(iv) REGULATION (EU) NO 575/2013 |
100 | 1.3.4.1 representing claims Assets specified in 1.3.4 that represent claims on the above counterparties, according to Article 416(1)(c)(iv) |
110 | 1.3.4.2 guaranteed by Assets specified in 1.3.4 guaranteed by the above counterparties, according to Article 416(1)(c)(iv) |
120-140 | 1.4 total shares or units in CIUs with underlying assets specified in Article 416 (1) Article 416(6) of REGULATION (EU) NO 575/2013 |
120 | 1.4.1 underlying assets in point (a) of Article 416(1) |
130 | 1.4.2 underlying assets in point (b) and (c) of Article 416(1) |
140 | 1.4.3 underlying assets in point (d) of Article 416(1) |
150 | 1.5 standby credit facilities granted by central banks within the scope of monetary policy to the extent that these facilities are not collateralized by liquid assets and excluding emergency liquidity assistance Article 416(1)(e) REGULATION (EU) NO 575/2013 |
160-170 | 1.6 deposits with the central credit institution and other statutory or contractually available liquid funding from a central credit institution or institutions that are members of a network referred to in Article 113(7) or eligible for the waiver provided in Article 10 REGULATION (EU) NO 575/2013, to the extent that this funding is not collateralized by liquid assets Article 416(1)(f) REGULATION (EU) NO 575/2013 if the credit institution belongs to a network in accordance with legal or statutory provisions, the legal or statutory minimum deposits with the central credit institution and other statutory or contractually available liquid funding from the central credit institution |
160 | 1.6.1 deposits |
170 | 1.6.2 contractually available funding |
180 | 1.7 Assets issued by a credit institution which has been set up by a Member State central or regional government Article 416(2)(a)(iii) REGULATION (EU) NO 575/2013 |
190-210 | 1.8 non-financial corporate bonds Article 416(1)(b) or (d) REGULATION (EU) NO 575/2013 Non-financial corporate bonds shall be reported according to their credit quality as per Article 122 REGULATION (EU) NO 575/2013. |
190 | 1.8.1 credit quality step 1 |
200 | 1.8.2 credit quality step 2 |
210 | 1.8.3 credit quality step 3 |
220-240 | 1.9 bonds issued by a credit institution eligible for the treatment set out in Article 129(4) or (5) Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Bonds eligible for the treatment set out in article 129 (4) or (5) shall be reported according to their credit quality as per Article 129(4) or (5) REGULATION (EU) NO 575/2013 |
220 | 1.9.1 credit quality step 1 |
230 | 1.9.2 credit quality step 2 |
240 | 1.9.3 credit quality step 3 |
250-270 | 1.10 asset backed instruments issued by a credit institution if demonstrated to be of the highest credit quality as established by EBA pursuant to the criteria in Article 509 (3), (4) and (5) Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 5, Title 2 and Articles 123, 124, 125, 126 of REGULATION (EU) NO 575/2013 |
250 | 1.10.1 credit quality step 1 |
260 | 1.10.2 credit quality step 2 |
270 | 1.10.3 credit quality step 3 |
280-300 | 1.11 Residential mortgage backed instruments of the instruments reported in lines 1.10.1, 1.10.2, 1.10.3 Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 5, Title 2 and Articles 123, 124, 125, 126 of REGULATION (EU) NO 575/2013 |
280 | 1.11.1 credit quality step 1 |
290 | 1.11.2 credit quality step 2 |
300 | 1.11.3 credit quality step 3 |
310-330 | 1.12 bonds as defined in Article 52(4) of Directive 2009/65/EC other than those referred to in 1.9 Article 416(2)(a)(ii) REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 129(4) or 129(5) of REGULATION (EU) NO 575/2013 |
310 | 1.12.1 credit quality step 1 |
320 | 1.12.2 credit quality step 2 |
330 | 1.12.3 credit quality step 3 |
340-360 | 1.13 Other transferable assets that are of extremely high liquidity and credit quality Article 416.1(b) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 2,Title 2, Part III of REGULATION (EU) NO 575/2013 Only items that are not specified in the rows above shall be reported here. |
340 | 1.13.1 credit quality step 1 |
350 | 1.13.2 credit quality step 2 |
360 | 1.13.3 credit quality step 3 |
1.14 Other transferable assets that are of high liquidity and credit quality Article 416.1(d) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 2,Title 2, Part III of REGULATION (EU) NO 575/2013 Only items that are not specified in the rows above shall be reported here. | |
370 | 1.14.1 credit quality step 1 |
380 | 1.14.2 credit quality step 2 |
390 | 1.14.3 credit quality step 3 |
400-410 | 2. ASSETS MEETING THE REQUIREMENTS OF ARTICLE 416 (1) (b) and (d) BUT DO NOT MEET THE REQUIREMENTS OF ARTICLE 417 (b) AND (c) REGULATION (EU) NO 575/2013 Items shall only be reported in one of the below sub-categories, also in case both provisions are not met. |
400 | 2.1 Assets not controlled by a liquidity management function Article 417(c) of REGULATION (EU) NO 575/2013 |
410 | 2.2 assets not legally and practically readily available at any time during the next 30 days to be liquidated via outright sale via a simple repurchase agreements on an approved repurchase markets Article 417(b) of REGULATION (EU) NO 575/2013 |
420-610 | 3. Items subject to supplementary reporting of liquid assets Institutions shall only report assets subject to supplementary reporting of liquid assets in accordance with Annex III REGULATION (EU) NO 575/2013. All items, with the exception of those referred to in sections 3.1, 3.2 and 3.9, must satisfy the conditions as set out in the last paragraph of that Annex. |
420 | 3.1 Cash Annex III Point 1 REGULATION (EU) NO 575/2013 Total amount of cash including coins and banknotes/currency. Only cash shall be reported that does not satisfy at least one of the conditions set out in points (c), (d) and (e) of Article 416 (3) and can thus not be reported under reporting item 1.1. Note cash on deposit with other institutions shall not be reported here and shall instead be reported in the collateral category of template 1.3 ‘Inflows’ if it qualifies as monies due over the next 30 days. |
430 | 3.2 Central bank exposures, to the extent that these exposures can be drawn down in times of stress Annex III, Point 2 REGULATION (EU) NO 575/2013 Total amount of exposures to central banks, to the extent that these exposures can be drawn down in times of stress. These exposures shall only be reported that does not satisfy at least one of the conditions set out in points (c), (d) and (e) and can thus not be reported under reporting item 1.3. |
440-480 | 3.3 transferable securities with a 0 % risk weight and not an obligation of an institution or any of its affiliated entities Annex III, Point 3 REGULATION (EU) NO 575/2013 Securities with a 0 % risk-weight representing claims on or guaranteed by the central government of a Member State or a third country as referred to in Point 5 of Annex III. Of which: |
440 | 3.3.1 representing claims on sovereigns Annex III, Point 3 REGULATION (EU) NO 575/2013 |
450 | 3.3.2 claims guaranteed by sovereigns Annex III, Point 3 REGULATION (EU) NO 575/2013 |
460 | 3.3.3 representing claims on or guaranteed by central banks Annex III, Point 3 REGULATION (EU) NO 575/2013 |
470 | 3.3.4 representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities Annex III, Point 3 REGULATION (EU) NO 575/2013 |
480 | 3.3.5 representing claims on or claims guaranteed by Bank for International Settlements, the International Monetary Fund, the European Union, the European Financial Stability Facility, the European Stability Mechanism or multilateral development bank Annex III, Point 3 REGULATION (EU) NO 575/2013 |
490 | 3.4 transferable securities other than those referred to in 3.3 representing claims on or claims guaranteed by sovereigns or central banks issued in domestic currencies by the sovereign or central bank in the currency and country in which the liquidty risk is being taken or issued in foreign currencies, to the extent that holding of such debt matches the liquidity needs of the bank's operations in that third country Annex III, Point 4 REGULATION (EU) NO 575/2013 |
500-550 | 3.5 transferable securities with a 20 % risk weight and not an obligation of an institution or any of its affiliated entities Annex III, Point 5 REGULATION (EU) NO 575/2013 Securities with a 20 % risk-weight representing claims on or guaranteed by the central government of a Member State or a third country as referred to in Point 5 of Annex III. Of which: |
500 | 3.5.1 representing claims on sovereigns Annex III, Point 5 REGULATION (EU) NO 575/2013 |
510 | 3.5.2 claims guaranteed by sovereigns Annex III, Point 5 REGULATION (EU) NO 575/2013 |
520 | 3.5.3 representing claims on or guaranteed by central banks Annex III, Point 5 REGULATION (EU) NO 575/2013 |
530 | 3.5.4 representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities Annex III, Point 5 REGULATION (EU) NO 575/2013 |
540 | 3.5.5 representing claims on or claims guaranteed by Bank for International Settlements, the International Monetary Fund, the European Union, the European Financial Stability Facility, the European Stability Mechanism or multilateral development bank Annex III, Point 5 REGULATION (EU) NO 575/2013 |
550 | 3.6 transferable securities other than those referred to in point 3.3 to 3.5.6 that qualify for a 20 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and fulfil any of the conditions specifed in Point 6 of Annex III of REGULATION (EU) NO 575/2013 Annex III, Point 6 REGULATION (EU) NO 575/2013 |
560 | 3.7 transferable securities other than those referred to in 3.3 to 3.6 that qualify for a 50 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and do not represent a claim on an SSPE, an institution or any of its affiliated entities Annex III, Point 7 REGULATION (EU) NO 575/2013 |
570 | 3.8 transferable securities other than those referred to in 3.3 to 3.7 that are collateralised by assets that qualify for a 35 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and are fully and completely secured by mortgages on residential property in accordance with Article 125 Annex III, Point 8 REGULATION (EU) NO 575/2013 |
580 | 3.9 standby credit facilities granted by central banks within the scope of monetary policy to the extent that these facilities are not collateralized by liquid assets and excluding emergency liquidity assistance Annex III, Point 9 REGULATION (EU) NO 575/2013 Only to the extent not reported under reporting item 1.5. |
590 | 3.10 Legal or statutory minimum deposits with the central credit institution and other statutory or contractually available liquid funding from the central credit institution or institutions that are members of the network referred to in Article 113(7), or eligible for the waiver provided in Article 10, to the extent that this funding is not collateralised by liquid assets, if the credit institution belongs to a network in accordance with legal or statutory provisions. Annex III, Point 10 REGULATION (EU) NO 575/2013 This item to be included only to the extent not reported under reporting item 1.6. |
600 | 3.11 exchange traded, centrally cleared common equity shares, that are a constituent of a major stock index, denominated in the domestic currency of the Member State and not issued by an institution or any of its affiliates Annex III, Point 11 REGULATION (EU) NO 575/2013 |
610 | 3.12 gold listed on a recognised exchange, held on an allocated basis Annex III, Point 12 REGULATION (EU) NO 575/2013 |
620-850 | 4 ASSETS WHICH DO NOT MEET THE REQUIREMENTS OF ARTICLE 416 REGULATION (EU) NO 575/2013 but still meet the requirements of Article 417 (b) and (c) REGULATION (EU) NO 575/2013 |
620-640 | 4.1 Financial corporate bonds Article 416 (2) of REGULATION (EU) NO 575/2013 Bonds issued by an investment firm, insurance undertaking, financial holding company, a mixed financial holding company or any other entity that performs one or more of the activities listed in Annex I to Directive 2013/36/EU. Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
620 | 4.1.1 credit quality step 1 |
630 | 4.1.2 credit quality step 2 |
640 | 4.1.3 credit quality step 3 |
650-670 | 4.2 own issuances Article 416 (3)(b) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
650 | 4.2.1 credit quality step 1 |
660 | 4.2.2 credit quality step 2 |
670 | 4.2.3 credit quality step 3 |
680-700 | 4.3 unsecured credit institution issuances REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
680 | 4.3.1 credit quality step 1 |
690 | 4.3.2 credit quality step 2 |
700 | 4.3.3 credit quality step 3 |
710-730 | 4.4 asset backed securities not already reported in 1.10 to 1.11.3 Article 416(4)(b) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 5, Title 2 of Part III and Article 125 of REGULATION (EU) NO 575/2013 |
710 | 4.4.1 credit quality step 1 |
720 | 4.4.2 credit quality step 2 |
730 | 4.4.3 credit quality step 3 |
740-760 | 4.5 residential mortgage backed securities not already reported in 1.10 to 1.11.3 Article 509(3)(a) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 5, Title 2 of Part III and Article 125 of REGULATION (EU) NO 575/2013 |
740 | 4.5.1 credit quality step 1 |
REPORTING ON LIQUIDITY (PART 2 of 5: OUTFLOWS)
1. Outflows
1.1. General remarks
1. This is a summary template which contains information about liquidity outflows measured over the next 30 days, for the purpose of monitoring the liquidity coverage requirement as specified in Article 412 of the REGULATION (EU) NO 575/2013. Items which do not need to be completed by institutions are coloured grey.
2. In accordance with Article 420 REGULATION (EU) NO 575/2013, this section covers reporting requirements on retail deposits (Article 421), other deposits and liabilities (Article 422), additional outflows (Article 423) and outflows from credit and liquidity facilities (Article 424).
3. In accordance with Article 421(5) of the REGULATION (EU) NO 575/2013, institutions may exclude from the calculation of outflows certain clearly circumscribed categories of retail deposits. For completeness, the reporting of these deposits is requested in item 1.1.6 of the template.
1.2. Outflows sub template
1.2.1. Instructions concerning specific rows
Row | Legal references and instructions |
020-137 | 1. OUTFLOWS Articles 421 to 424 of REGULATION (EU) NO 575/2013. Liabilities reported in this section have been explicitly identified as a potential source of liquidity outflows, over the next 30 days, for reporting purposes. |
020-100 | 1.1 Retail deposits Article 421 of REGULATION (EU) NO 575/2013 Total liability of retail deposits as defined in Article 411(2), including sight deposits and fixed term deposits, of REGULATION (EU) NO 575/2013 shall be reported in column 020. The resulting outflow after having applied the relevant outflow rate shall be reported in column 030. The following subcategories shall be reported: |
020-040 | 1.1.1 Covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country Article 421(1) of REGULATION (EU) NO 575/2013 |
020 | 1.1.1.1 part of an established relationship making withdrawal highly unlikely Article 421(1)(a) of REGULATION (EU) NO 575/2013 Of the retail deposits covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country reported in item 1.1.1, that which is part of an established relationship making withdrawal highly unlikely. Retail deposits which are both part of an established relationship making withdrawal highly unlikely and held in transactional accounts, including accounts to which salaries are regularly credited, shall instead be reported in item 1.1.1.2. |
030 | 1.1.1.2 held in transactional accounts, including accounts to which salaries are regularly credited Article 421(1)(b) of REGULATION (EU) NO 575/2013 Of the retail deposits covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country reported in item 1.1.1, that which is held in transactional accounts, including accounts to which salaries are regularly credited, making withdrawal highly unlikely. |
040 | 1.1.2 covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country which do not qualify to be reported in items 1.1.1.1 or 1.1.1.2 Article 421(2) of REGULATION (EU) NO 575/2013 Of the retail deposits covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country, those other deposits which do not qualify to be reported in items 1.1.1.1 or 1.1.1.2. |
050 | 1.1.3 uninsured retail deposits Article 421(2) of REGULATION (EU) NO 575/2013 Retail deposits not covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country. |
060-080 | 1.1.4 deposits subject to higher outflows than specified in Article 421(1) or 421(2) Article 421(3) of REGULATION (EU) NO 575/2013 Retail deposits subject to higher outflows than those specified in Article 421(1) or 421(2) of REGULATION (EU) NO 575/2013REGULATION (EU) NO 575/2013 shall be reported in the following subcategories: |
060 | 1.1.4.1 deposits subject to higher outflow rate - Category 1 – medium risk of outflow Article 421(3) of REGULATION (EU) NO 575/2013 Retail deposits identified by institutions to be allocated to category 1. |
070 | 1.1.4.2 deposits subject to higher outflow rate - Category 2 – high risk of outflow Article 421(3) of REGULATION (EU) NO 575/2013 Retail deposits identified by institutions to be allocated to category 2. |
080 | 1.1.4.3 deposits subject to higher outflow rate – Category 3 - very high risk of outflow Article 421(3) of REGULATION (EU) NO 575/2013 Retail deposits identified by institutions to be allocated to category 3. |
090 | 1.1.5 deposits in third countries where a higher outflow is applied Article 421(4) of REGULATION (EU) NO 575/2013 Retail deposits taken in third countries subject to outflows in that third country which are higher than those specified in Article 421(1) or (2) of REGULATION (EU) NO 575/2013. |
100 | 1.1.6 deposits exempted from the calculation of outflows where the conditions of Art. 421(5) (a) and (b) have been met Article 421 (5) of REGULATION (EU) NO 575/2013 Retail deposits exempted from the calculation of outflows, as referred to in Article 421 (5) of REGULATION (EU) NO 575/2013. |
110-1130 | 1.2 outflows on other liabilities Article 422 REGULATION (EU) NO 575/2013 Total outflows on other liabilities due over the next 30 days shall be reported in the following subcategories as follows: Liabilities reported in this section shall only consist of general obligations other than retail deposits defined in Article 411(2) (which shall instead be reported in item 1.1. above). Liabilities reported here shall fall due over the next 30 days, have an earliest possible contractual maturity date within the next 30 days or have an undefined maturity date. This includes both (i) liabilities with options that are exercisable at the investor's discretion and (ii) liabilities with options exercisable at the institution's discretion where the institution's ability not to exercise the option is limited for reputational reasons. In particular, where the market expects certain liabilities to be redeemed within the next 30 days, before their legal final maturity date, such liabilities shall be included in the appropriate subcategory. |
110 | 1.2.1 liabilities resulting from the institution's own operating expenses Article 422(1) of REGULATION (EU) NO 575/2013 Total amount of liabilities due over the next 30 days resulting from the institution's own operating expenses. Examples include office and utilities expenses, accounting expenses, salary and wages etc and any other costs incurred by the operation of the institution's own activities. |
120-950 | 1.2.2 liabilities resulting from secured lending and capital market driven transactions as defined in Article 192 Article 422(2) of REGULATION (EU) NO 575/2013 For the following subcategories, institutions shall identify the amount of outflows relating to secured lending and capital market driven transactions over the next 30 days, the market value of the corresponding assets which collateralise the transactions and the value of these assets according to Article 418 REGULATION (EU) NO 575/2013. In accordance with Article 192: 1. ‘secured lending transaction’ means any transaction giving rise to an exposure secured by collateral which does not include a provision conferring upon the institution the right to receive margin at least daily; 2. ‘capital market-driven transaction’ means any transaction giving rise to an exposure secured by collateral which includes a provision conferring upon the institution the right to receive margin at least daily. Therefore, any transaction in which the institution has received a collateralised loan in cash, such as repurchase transactions as defined in Article 4 (83) of REGULATION (EU) NO 575/2013, expiring within 30 days shall be reported in this section. Institutions shall report the market value of the assets securing the secured lending and capital market driven transactions in column 010. Institutions shall report these transactions in one of seven categories: Category one: where the counterparty is not a central bank and the assets securing the transaction are of extremely high liquidity and credit quality, the amount due shall be reported in column 020 and the value according to Article 418 REGULATION (EU) NO 575/2013 of the asset securing the transaction shall be reported in column 030. Category two: where the counterparty is not a central bank and the assets securing the transaction are of high liquidity and credit quality, the amount due shall be reported in column 040 and the value according to Article 418 REGULATION (EU) NO 575/2013 of the asset securing the transaction shall be reported in column 050. Category three: where the counterparty is not a central bank and the assets securing the transaction are of other liquidity and credit quality, the amount due shall be reported in column 060. Category four: where the counterparty is a central bank and the assets securing the transaction are of extremely high liquidity and credit quality, the amount due shall be reported in column 070 the value according to Article 418 REGULATION (EU) NO 575/2013 of the asset securing the transaction shall be reported in column 080. Category five: where the counterparty is a central bank and the assets securing the transaction are of high liquidity and credit quality, the amount due shall be reported in column 090 the value according to Article 418 REGULATION (EU) NO 575/2013 of the asset securing the transaction shall be reported in column 100. Category six: where the counterparty is a central bank and the assets securing the transaction are of other liquidity and credit quality, the amount due shall be reported in column 110. Category seven: Where the counterparty is the central government, a public sector entity of the member state in which the credit institution has been authorised or has established a branch, or a multilateral development bank, the amount due shall be reported in column 120. Institutions shall allocate transactions by identifying the liquidity and credit quality of the assets securing the transaction using the same criteria as applied for the purpose of reporting assets in template 1.1 ‘Assets’. I.e. in accordance with Article 416(1) of REGULATION (EU) NO 575/2013, pending a uniform definition in accordance with Article 460 REGULATION (EU) NO 575/2013 of extremely high and high liquidity and credit quality, institutions shall identify themselves in a given currency transferable assets that are respectively of high or extremely high liquidity and credit quality. If the institution has deposited both ‘extremely high’, ‘high’ and ‘other’ liquidity and credit quality assets in a collateral pool and no assets are specifically assigned as collateral for the secured lending and capital market driven transaction, the institution shall assume that the assets with the lowest liquidity and credit quality are assigned first, i.e. assets with ‘other liquidity and credit quality’ shall be assigned first. Only once all those assets are fully assigned, shall assets of ‘high liquidity and credit quality’ be assigned. Only once all those assets are assigned too, shall ‘extremely high liquidity and credit quality’ be assigned. Collateral swaps where the institution simultaneously borrows collateral and lends collateral (in the form of assets other than cash), shall be reported as follows: The value of the asset borrowed shall be its market value in column 010 and its value according to Article 418 REGULATION (EU) NO 575/2013 in the appropriate column. Collateral swaps only relate to collateral, and there is no underlying ‘Amount due’ to be reported. The market value of the asset lent shall be reported in the ‘Market value of the asset securing the transaction’ column in the appropriate subcategory of.3 of template ‘Inflows’. Collateral swaps only relate to collateral, and there is no underlying ‘Amount due’ to be reported. |
120-190 | 1.2.2.1 Other transferable assets representing claims on or guaranteed by Article 416(1)(c) REGULATION (EU) NO 575/2013 Transactions backed by transferable assets shall be reported here in accordance with 1.2.2 above, in the appropriate sub-category. Assets reported in this section have been explicitly identified as potentially being of extremely high or high liquidity and credit quality. Assets reported in this section must meet all the applicable requirements contained in Articles 416 and 417 REGULATION (EU) NO 575/2013. |
120-130 | 1.2.2.1.1 Transferable assets representing claims on or guaranteed by the central government of a Member State, a region with fiscal autonomy to raise and collect taxes, or of a third country in the domestic currency of the central or regional government, if the institution incurs a liquidity risk in that Member State or third country that it covers by holding those liquid assets Article 416(1)(c)(i) REGULATION (EU) NO 575/2013 |
120 | 1.2.2.1.1.1 representing claims Assets specified in 1.3.1 of the liquid assets template that represent claims on the above counterparties, according to Article 416(1)(c)(i) |
130 | 1.2.2.1.1.2 guaranteed by Assets specified in 1.3.1 of the liquid assets template guaranteed by the above counterparties, according to Article 416(1)(c)(i) |
140-150 | 1.2.2.1.2 transferable assets representing claims on or guaranteed by central banks and non-central government public sector entities in the domestic currency of the central bank and public sector entity Article 416(1)(c)(ii) REGULATION (EU) NO 575/2013 |
140 | 1.2.2.1.2.1 representing claims Assets specified in 1.3.2 of the liquid assets template that represent claims on the above counterparties, according to Article 416(1)(c)(ii) |
150 | 1.2.2.1.2.2 guaranteed by Assets specified in 1.3.2 of the liquid assets template guaranteed by the above counterparties, according to Article 416(1)(c)(ii) |
160-170 | 1.2.2.1.3 transferable assets representing claims on or guaranteed by the Bank for International Settlements, the International Monetary Fund, the Commission and multilateral development banks. Article 416(1)(c)(iii) REGULATION (EU) NO 575/2013 |
160 | 1.2.2.1.3.1 representing claims Assets specified in 1.3.3 of the liquid assets template that represent claims on the above counterparties, according to Article 416(1)(c)(iii) |
170 | 1.2.2.1.3.2 guaranteed by Assets specified in 1.3.3 of the liquid assets template guaranteed by the above counterparties, according to Article 416(1)(c)(iii) |
180-190 | 1.2.2.1.4 transferable assets representing claims on or guaranteed by the European Financial Stability Facility and the European Stability Mechanism Article 416(1)(c)(iv) REGULATION (EU) NO 575/2013 |
180 | 1.2.2.1.4.1 representing claims Assets specified in 1.3.4 of the liquid assets template that represent claims on the above counterparties, according to Article 416(1)(c)(iv) |
190 | 1.2.2.1.4.2 guaranteed by Assets specified in 1.3.4 of the liquid assets template guaranteed by the above counterparties, according to Article 416(1)(c)(iv) |
200-220 | 1.2.2.2 total shares or units in CIUs with underlying assets specified in Article 416 (1) Article 416(6) of REGULATION (EU) NO 575/2013 Total shares or units in CIUs with underlying assets specified in Article 416(1) REGULATION (EU) NO 575/2013 shall be reported here in accordance with 1.2.2 above, in the appropriate sub-category. |
200 | 1.2.2.2.1 underlying assets in point (a) of article 416(1) |
210 | 1.2.2.2.2 underlying assets in point (b) and (c) of article 416(1) |
220 | 1.2.2.2.3 underlying assets in point (d) of article 416(1) |
230 | 1.2.2.3 Assets issued by a credit institution which has been set up by a Member State central or regional government Article 416(2)(a)(iii) REGULATION (EU) NO 575/2013 |
240-260 | 1.2.2.4 non-financial corporate bonds Article 416(1)(b) or (d) REGULATION (EU) NO 575/2013 Non-financial corporate bonds shall be reported according to their credit quality as per Article 122 REGULATION (EU) NO 575/2013 and in accordance with 1.2.2 above, in the appropriate sub-category. |
240 | 1.2.2.4.1 credit quality step 1 |
250 | 1.2.2.4.2 credit quality step 2 |
260 | 1.2.2.4.3 credit quality step 3 |
270-290 | 1.2.2.5 bonds issued by a credit institution eligible for the treatment set out in Article 129(4) or (5) Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Bonds eligible for the treatment set out in article 129 (4) or (5) shall be reported according to their credit quality as per Article 129(4) or (5) REGULATION (EU) NO 575/2013, and in accordance with 1.2.2 above, in the appropriate sub-category |
270 | 1.2.2.5.1 credit quality step 1 |
280 | 1.2.2.5.2 credit quality step 2 |
290 | 1.2.2.5.3 credit quality step 3 |
300-320 | 1.2.2.6 asset backed instruments issued by a credit institution if demonstrated to be of the highest credit quality as established by EBA pursuant to the criteria in Article 509 (3), (4) and (5) Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 5, Title 2 and Article 123, 124, 125, 126 of REGULATION (EU) NO 575/2013, and in accordance with 1.2.2 above, in the appropriate sub-category |
300 | 1.2.2.6.1 credit quality step 1 |
310 | 1.2.2.6.2 credit quality step 2 |
320 | 1.2.2.6.3 credit quality step 3 |
330-350 | 1.2.2.7 Residential mortgage backed instruments of the instruments reported in lines 1.10.1, 1.10.2, 1.10.3 of the liquid assets template Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 5, Title 2 and Article 123, 124, 125, 126 of REGULATION (EU) NO 575/2013, and in accordance with 1.2.2 above, in the appropriate sub-category |
330 | 1.2.2.7.1 credit quality step 1 |
340 | 1.2.2.7.2 credit quality step 2 |
350 | 1.2.2.7.3 credit quality step 3 |
360-380 | 1.2.2.8 bonds as defined in Article 52(4) of Directive 2009/65/EC other than those referred to in 1.9 Article 416(2)(a)(ii) REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 129(4) or 129(5) of REGULATION (EU) NO 575/2013, and in accordance with 1.2.2 above, in the appropriate sub-category |
360 | 1.2.2.8.1 credit quality step 1 |
370 | 1.2.2.8.2 credit quality step 2 |
380 | 1.2.2.8.3 credit quality step 3 |
390-410 | 1.2.2.9 Other transferable assets that are of extremely high liquidity and credit quality Article 416.1(b) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 2,Title 2, Part III of REGULATION (EU) NO 575/2013, and in accordance with 1.2.2 above, in the appropriate sub-category Only items that are not specified in the rows above shall be reported here. |
390 | 1.2.2.9.1 credit quality step 1 |
400 | 1.2.2.9.2 credit quality step 2 |
410 | 1.2.2.9.3 credit quality step 3 |
420-440 | 1.2.2.10 Other transferable assets that are of high liquidity and credit quality Article 416.1(d) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 2, Title 2, Part III of REGULATION (EU) NO 575/2013, and in accordance with 1.2.2 above, in the appropriate sub-category. Only items that are not specified in the rows above shall be reported here. |
420 | 1.2.2.10.1 credit quality step 1 |
430 | 1.2.2.10.2 credit quality step 2 |
440 | 1.2.2.10.3 credit quality step 3 |
450-460 | 1.2.2.11 ASSETS MEETING THE REQUIREMENTS OF ARTICLE 416 (1) (b) AND (d) BUT DO NOT MEET THE REQUIREMENTS OF ARTICLE 417 (b) AND (c) REGULATION (EU) NO 575/2013 These items shall be reported here in accordance with 1.2.2 above, in the appropriate sub-category. |
450 | 1.2.2.11.1 Assets not controlled by a liquidity management function Article 417(c) of REGULATION (EU) NO 575/2013 |
460 | 1.2.2.11.2 assets not legally and practically readily available at any time during the next 30 days to be liquidated via outright sale via a simple repurchase agreements on an approved repurchase markets Article 417(b) of REGULATION (EU) NO 575/2013 |
480-680 | 1.2.2.12 Items subject to supplementary reporting of liquid assets Institutions shall only report assets subject to supplementary reporting of liquid assets in accordance with Annex III REGULATION (EU) NO 575/2013. All items, with the exception of those referred to in sections 3.1, 3.2 and 3.9, must satisfy the conditions as set out in the last paragraph of that Annex. These items shall be reported here in accordance with 1.2.2 above, in the appropriate sub-category. Only items that are not specified elsewhere in the template shall be reported here. |
480 | 1.2.2.12.1 Cash Annex III, Point 1 of REGULATION (EU) NO 575/2013 Total amount of cash including coins and banknotes/currency. Only cash shall be reported that does not satisfy at least one of the conditions set out in points (c), (d) and (e) and can thus not be reported under reporting item 1.1. Note cash on deposit with other institutions shall not be reported here and shall instead be reported in the collateral category of template ‘Inflows’ if it qualifies as monies due over the next 30 days. |
490 | 1.2.2.12.2 Central bank exposures, to the extent that these exposures can be drawn down in times of stress Annex III, Point 2 of REGULATION (EU) NO 575/2013 Total amount of exposures to central banks, to the extent that these exposures can be drawn down in times of stress. These exposures shall only be reported that does not satisfy at least one of the conditions set out in points (c), (d) and (e) and can thus not be reported under reporting item 1.3. |
500-540 | 1.2.2.12.3 transferable securities with a 0 % risk weight and not an obligation of an institution or any of its affiliated entities Annex III, Point 3 of REGULATION (EU) NO 575/2013 Securities with a 0 % risk-weight representing claims on or guaranteed by the central government of a Member State or a third country as referred to in Point 5 of Annex III. Of which: |
500 | 1.2.2.12.3.1 representing claims on sovereigns Annex III, Point 3 of REGULATION (EU) NO 575/2013 |
510 | 1.2.2.12.3.2 claims guaranteed by sovereigns Annex III, Point 3 of REGULATION (EU) NO 575/2013 |
520 | 1.2.2.12.3.3 representing claims on or guaranteed by central banks Annex III, Point 3 REGULATION (EU) NO 575/2013 |
530 | 1.2.2.12.3.4 representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities Annex III, Point 3 of REGULATION (EU) NO 575/2013 |
540 | 1.2.2.12.3.5 representing claims on or claims guaranteed by Bank for International Settlements, the International Monetary Fund, the European Union, the European Financial Stability Facility, the European Stability Mechanism or multilateral development bank Annex III, Point 3 of REGULATION (EU) NO 575/2013 |
550 | 1.2.2.12.4 transferable securities other than those referred to in 3.3 representing claims on or claims guaranteed by sovereigns or central banks issued in domestic currencies by the sovereign or central bank in the currency and country in which the liquidty risk is being taken or issued in foreign currencies, to the extent that holding of such debt matches the liquidity needs of the bank's operations in that third country Annex III, Point 4 of REGULATION (EU) NO 575/2013 |
570-610 | 1.2.2.12.5 transferable securities with a 20 % risk weight and not an obligation of an institution or any of its affiliated entities Annex III, Point 5 of REGULATION (EU) NO 575/2013 Securities with a 20 % risk-weight representing claims on or guaranteed by the central government of a Member State or a third country as referred to in Point 5 of Annex III. Of which: |
570 | 1.2.2.12.5.1 representing claims on sovereigns Annex III, Point 5 of REGULATION (EU) NO 575/2013 |
580 | 1.2.2.12.5.2 claims guaranteed by sovereigns Annex III, Point 5 of REGULATION (EU) NO 575/2013 |
590 | 1.2.2.12.5.3 representing claims on or guaranteed by central banks Annex III, Point 5 of REGULATION (EU) NO 575/2013 |
600 | 1.2.2.12.5.4 representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities Annex III, Point 5 of REGULATION (EU) NO 575/2013 |
610 | 1.2.2.12.5.5 representing claims on or claims guaranteed by Bank for International Settlements, the International Monetary Fund, the European Union, the European Financial Stability Facility, the European Stability Mechanism or multilateral development bank Annex III, Point 5 of REGULATION (EU) NO 575/2013 |
620 | 1.2.2.12.6 transferable securities other than those referred to in point 3.3 to 3.5.6 that qualify for a 20 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and fulfil any of the conditions specifed in Point 6 of Annex III of REGULATION (EU) NO 575/2013 Annex III, Point 6 of REGULATION (EU) NO 575/2013 |
630 | 1.2.2.12.7 transferable securities other than those referred to in 3.3 to 3.6 that qualify for a 50 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and do not represent a claim on an SSPE, an institution or any of its affiliated entities Annex III, Point 7 of REGULATION (EU) NO 575/2013 |
640 | 1.2.2.12.8 transferable securities other than those referred to in 3.3 to 3.7 that are collateralised by assets that qualify for a 35 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and are fully and completely secured by mortgages on residential property in accordance with Point 125 Annex III, Point 8 of REGULATION (EU) NO 575/2013 |
650 | 1.2.2.12.9 standby credit facilities granted by central banks within the scope of monetary policy to the extent that these facilities are not collateralized by liquid assets and excluding emergency liquidity assistance Annex III, Point 9 of REGULATION (EU) NO 575/2013 Total amount of standby credit facilities granted by central banks within the scope of monetary policy to the extent that these facilities are not collateralized by liquid assets and excluding emergency liquidity assistance. |
660 | 1.2.2.12.10 Legal or statutory minimum deposits with the central credit institution and other statutory or contractually available liquid funding from the central credit institution or institutions that are members of the network referred to in Article 113(7), or eligible for the waiver provided in Article 10, to the extent that this funding is not colateralised by liqduid assets, if the credit institution belongs to a network in accordance with legal or statutory provisions. Annex III, Point 10 of REGULATION (EU) NO 575/2013 |
670 | 1.2.2.12.11 exchange traded, centrally cleared common equity shares, that are a constituent of a major stock index, denominated in the domestic currency of the Member State and not issued by an institution or any of its affiliates Annex III, Point 11 of REGULATION (EU) NO 575/2013 |
680 | 1.2.2.12.12 gold listed on a recognised exchange, held on an allocated basis Annex III, Point 12 of REGULATION (EU) NO 575/2013 |
690-920 | 1.2.2.13 ASSETS WHICH DO NOT MEET THE REQUIREMENTS OF ARTICLE 416 REGULATION (EU) NO 575/2013 but still meet the requirements of Article 417 (b) and (c) REGULATION (EU) NO 575/2013. These items shall be reported here in accordance with 1.2.2 above, in the appropriate sub-category. |
690-710 | 1.2.2.13.1 financial corporate bonds Article 416 (2) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
690 | 1.2.2.13.1.1 credit quality step 1 |
700 | 1.2.2.13.1.2 credit quality step 2 |
710 | 1.2.2.3.1.3 credit quality step 3 |
720-740 | 1.2.2.13.2 own issuances Article 416 (3)(b) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
720 | 1.2.2.13.2.1 credit quality step 1 |
730 | 1.2.2.13.2.2 credit quality step 2 |
740 | 1.2.2.13.2.3 credit quality step 3 |
750-770 | 1.2.2.13.3 unsecured credit institution issuances Article 416 of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
750 | 1.2.2.13.3.1 credit quality step 1 |
REPORTING ON LIQUIDITY (PART 3 of 5: INFLOWS)
1. Inflows
1.1. General remarks
1. This is a summary template which contains information about liquidity inflows measured over the next 30 days, for the purpose of monitoring the liquidity coverage requirement as specified in Article 412 of the REGULATION (EU) NO 575/2013. Items which do not need to be completed by institutions are coloured grey.
2. In accordance with Article 425(2) REGULATION (EU) NO 575/2013, liquidity inflows shall:
(i) comprise only contractual inflows from exposures that are not passed due and for which the bank has no reason to expect non-performance within the 30-day time horizon.
(ii) be reported in full,.
3. In accordance with Article 425(7) REGULATION (EU) NO 575/2013, institutions shall not report inflows from any of the liquid assets reported in accordance with Article 416 other than payments due on the assets that are not reflected in the market value of the asset.
4. In accordance with Article 425(8) REGULATION (EU) NO 575/2013, institutions shall not report inflows from any new obligations entered into.
1.2. Inflows sub template
1.2.1. Instructions concerning specific rows
Row | Legal references and instructions |
010-030 | INFLOWS Article 425 REGULATION (EU) NO 575/2013 Total inflows. Monies due reported in this section have been explicitly identified as a potential source of liquidity inflows, over the next 30 days, for reporting purposes, in Article 425 of REGULATION (EU) NO 575/2013. Amounts reported in the ‘amount column’ in each subcategory shall be full amounts i.e. not reduced, by the percentages given in the REGULATION (EU) NO 575/2013. |
010-980 | 1 Inflows Article 425 of REGULATION (EU) NO 575/2013 Column 010 refers to the total amount of monies due, whereas column 020 refers to the relevant inflow, after application of inflow rate where applicable. |
010-060 | 1.1 monies due from customers that are not financial customers Article 425(2)(a) of REGULATION (EU) NO 575/2013 Monies due over the next 30 days, (including interest payments) from customers that are not financial customers, shall be reported in the following subcategories as follows: [Note: these include maturing loans that have already been agreed to be rolled-over. Non-maturing loans are assumed not to represent a cash inflow and shall not be reported here]. |
010 | 1.1.1 monies due from retail customers Articles 425(2)(a) of REGULATION (EU) NO 575/2013 Monies due over the next 30 days from retail customers, that are not past due and for which the bank has no reason to expect non-performance within the 30-day time horizon, (including interest payments). |
020 | 1.1.2 monies due from non-financial corporate customers Article 425(2)(a) of REGULATION (EU) NO 575/2013 Monies due over the next 30 days from non-financial corporate customers, that are not past due and for which the bank has no reason to expect non-performance within the 30-day time horizon, (including interest payments). |
030 | 1.1.2.1 that the institution owing those monies treats according to Article 422 (3) and (4) Article 425(2)(e) REGULATION (EU) NO 575/2013 Of the amount reported in 1.1.2, the total amount due by the institution in order to obtain clearing, custody or cash management services according to Article 422(3) and (4). |
040 | 1.1.3 monies due from central banks Article 425(2)(a) of REGULATION (EU) NO 575/2013 Monies due over the next 30 days from central banks, that are not past due and for which the bank has no reason to expect non-performance within the 30-day time horizon, (including interest payments). |
050 | 1.1.3.1 that the institution owing those monies treats according to Article 422(3) and (4) Article 425(2)(e) of REGULATION (EU) NO 575/2013 Of the amount reported in 1.1.3, the total amount due by the institution in order to obtain clearing, custody or cash management services according to Article 422(3) and (4). |
060 | 1.1.4 monies due from other customers that are not financial customers Article 425(2)(a) of REGULATION (EU) NO 575/2013 Total amount of monies due over the next 30 days from customers that are not financial customers, that are not past due and for which the bank has no reason to expect non-performance within the 30-day time horizon, (including interest payments), not included in rows 1.1.1 to 1.1.3. |
070-080 | 1.2 monies due from financial customers Article 425(2) REGULATION (EU) NO 575/2013 Total amount of monies due over the next 30 days from financial customers, that are not past due and for which the bank has no reason to expect non-performance within the 30-day time horizon, (including interest payments). Secured lending and capital market transactions shall be reported in section 1.2. |
070 | 1.2.1 that the institution owing those monies treats according to Article 422(3) and (4) Article 425(2)e) of REGULATION (EU) NO 575/2013 Of the amount reported in 1.2, monies due by the institution in order to obtain clearing, custody or cash management services according to Article 422(3) and (4). |
080 | 1.2.2 that the competent authority has granted the permission to apply a lower outflow percentage according to 422(8) Article 422(8) of REGULATION (EU) NO 575/2013 Of the amount reported in 1.2, monies due that the competent authority has granted the permission to apply a lower outflow percentage according to 422(8) |
090 | 1.3 monies due from trade financing transactions according to article 425(2)(b) Article 425(2)(b) REGULATION (EU) NO 575/2013 Monies from trade financing transactions according to article 425(2)(b) |
100 | 1.4 assets with an undefined contractual end date according to Article 425(2)(c) Article 425(2)(c) REGULATION (EU) NO 575/2013 Assets with an undefined contractual end date according to Article 425(2)(c) |
110 | 1.5 monies due from positions in major index equity instruments provided that there is no double counting with liquid assets Article 425(2)(f) REGULATION (EU) NO 575/2013 Monies due from positions in major index equity instruments provided that there is no double counting with liquid assets |
120-930 | 1.6 Monies due from secured lending and capital market driven transactions as defined in Article 192 Article 425(2)(d) of REGULATION (EU) NO 575/2013 For the following subcategories, institutions shall identify the amount of inflows relating to secured lending and capital market driven transactions over the next 30 days and the market value of the corresponding assets which collateralise the transactions. In accordance with Article 192: 1. ‘secured lending transaction’ means any transaction giving rise to an exposure secured by collateral which does not include a provision conferring upon the institution the right to receive margin at least daily; 2. ‘capital market-driven transaction’ means any transaction giving rise to an exposure secured by collateral which includes a provision conferring upon the institution the right to receive margin at least daily. Therefore, any transaction in which the institution has provided a collateralised loan in cash, such as reverse repurchase transactions as defined in Article 4 (83) of REGULATION (EU) NO 575/2013, expiring within 30 days, shall be reported in this section. Institutions shall report the amount due with 30 days in columns 010, 030 and 050 and the market value of the assets securing the secured lending and capital market driven transactions in columns 020, 040 and 060, depending on the asset quality category the asset has been allocated to (extremely high liquidity and credit quality, high liquidity and credit quality and other liquidity and credit quality). Institutions shall allocate transactions by identifying the liquidity and credit quality of the assets securing the transaction using the same criteria as applied for the purpose of reporting assets in template 1.1 ‘Assets’. I.e. in accordance with Article 416(1) of REGULATION (EU) NO 575/2013, pending a uniform definition in accordance with Article 460 REGULATION (EU) NO 575/2013 of extremely high and high liquidity and credit quality, institutions shall identify themselves in a given currency transferable assets that are respectively of high or extremely high liquidity and credit quality. If the institution has received both ‘extremely high’, ‘high’ and ‘other’ liquidity and credit quality assets in a collateral pool and no assets are specifically assigned as collateral for the secured lending and capital market driven transaction, the institution shall assume that the assets with the lowest liquidity and credit quality are assigned first, i.e. assets with ‘other liquidity and credit quality’ shall be assigned first. Only once all those assets are fully assigned, shall assets of ‘high liquidity and credit quality’ be assigned. Only once all those assets are assigned too, shall ‘extremely high liquidity and credit quality’ be assigned. |
120-190 | 1.6.1 Other transferable assets representing claims on or guaranteed by Article 416.1(c) REGULATION (EU) NO 575/2013 Transactions backed by transferable assets shall be reported here, in the appropriate sub-category. Assets reported in this section have been explicitly identified as potentially being of extremely high or high liquidity and credit quality. Assets reported in this section must meet all the applicable requirements contained in Articles 416 and 417 REGULATION (EU) NO 575/2013. |
120-130 | 1.6.1.1 Transferable assets representing claims on or guaranteed by the central government of a Member State, a region with fiscal autonomy to raise and collect taxes, or of a third country in the domestic currency of the central or regional government, if the institution incurs a liquidity risk in that Member State or third country that it covers by holding those liquid assets Article 416(1)(c)(i) REGULATION (EU) NO 575/2013 |
120 | 1.6.1.1.1 representing claims Assets specified in 1.3.1 of the liquid assets template that represent claims on the above counterparties, according to Article 416(1)(c)(i) |
130 | 1.6.1.1.2 guaranteed by Assets specified in 1.3.1 of the liquid assets template guaranteed by the above counterparties, according to Article 416(1)(c)(i) |
140-150 | 1.6.1.2 transferable assets representing claims on or guaranteed by central banks and non-central government public sector entities in the domestic currency of the central bank and public sector entity Article 416(1)(c)(ii) REGULATION (EU) NO 575/2013 |
140 | 1.6.1.2.1 representing claims Assets specified in 1.3.2 of the liquid assets template that represent claims on the above counterparties, according to Article 416(1)(c)(ii) |
150 | 1.6.1.2.2 guaranteed by Assets specified in 1.3.2 of the liquid assets template guaranteed by the above counterparties, according to Article 416(1)(c)(ii) |
160-170 | 1.6.1.3 transferable assets representing claims on or guaranteed by the Bank for International Settlements, the International Monetary Fund, the Commission and multilateral development banks. Article 416(1)(c)(iii) REGULATION (EU) NO 575/2013 |
160 | 1.6.1.3.1 representing claims Assets specified in 1.3.3 of the liquid assets template that represent claims on the above counterparties, according to Article 416(1)(c)(iii) |
170 | 1.6.1.3.2 guaranteed by Assets specified in 1.3.3 of the liquid assets template guaranteed by the above counterparties, according to Article 416(1)(c)(iii) |
180-190 | 1.6.1.4 transferable assets representing claims on or guaranteed by the European Financial Stability Facility and the European Stability Mechanism Article 416(1)(c)(iv) REGULATION (EU) NO 575/2013 |
180 | 1.6.1.4.1 representing claims Assets specified in 1.3.4 of the liquid assets template that represent claims on the above counterparties, according to Article 416(1)(c)(iv) |
190 | 1.6.1.4.2 guaranteed by Assets specified in 1.3.4 of the liquid assets template guaranteed by the above counterparties, according to Article 416(1)(c)(iv) |
200-220 | 1.6.2 total shares or units in CIUs with underlying assets specified in Article 416 (1) Article 416(6) of REGULATION (EU) NO 575/2013 Total shares or units in CIUs with underlying assets specified in Article 416(1) REGULATION (EU) NO 575/2013 shall be reported here, using the appropriate sub-category according to the LCR liquid assets template. |
200 | 1.6.2.1 underlying assets in point (a) of article 416(1) |
210 | 1.6.2.2 underlying assets in point (b) and (c) of article 416(1) |
220 | 1.6.2.3 underlying assets in point (d) of article 416(1) |
230 | 1.6.3 Assets issued by a credit institution which has been set up by a Member State central or regional government Assets issued by a credit institution which has been set up by a Member State central or regional government where at least one of the conditions in Article 416 (2)(a)(iii) is met |
240-260 | 1.6.4 non-financial corporate bonds Article 416(1)(b) or (d) REGULATION (EU) NO 575/2013 Non-financial corporate bonds shall be reported according to their credit quality as per Article 122 REGULATION (EU) NO 575/2013, using the appropriate sub-category. |
240 | 1.6.4.1 credit quality step 1 |
250 | 1.6.4.2 credit quality step 2 |
260 | 1.6.4.3 credit quality step 3 |
270-290 | 1.6.5 bonds issued by a credit institution eligible for the treatment set out in Article 129(4) or (5) Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Bonds eligible for the treatment set out in article 129 (4) or (5) shall be reported according to their credit quality as per Article 129(4) or (5) REGULATION (EU) NO 575/2013, using the appropriate sub-category |
270 | 1.6.5.1 credit quality step 1 |
280 | 1.6.5.2 credit quality step 2 |
290 | 1.6.5.3 credit quality step 3 |
300-320 | 1.6.6 asset backed instruments issued by a credit institution if demonstrated to be of the highest credit quality as established by EBA pursuant to the criteria in Article 509 (3), (4) and (5) Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 5, Title 2 and Article 123, 124, 125, 126 of REGULATION (EU) NO 575/2013, using the appropriate sub-category |
300 | 1.6.6.1 credit quality step 1 |
310 | 1.6.6.2 credit quality step 2 |
320 | 1.6.6.3 credit quality step 3 |
330-350 | 1.6.7 Residential mortgage backed instruments of the instruments reported in lines 1.6.6 Article 416(2)(a)(i)REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 5, Title 2 and Article 123, 124, 125, 126 of REGULATION (EU) NO 575/2013, using the appropriate sub-category |
330 | 1.6.7.1 credit quality step 1 |
340 | 1.6.7.2 credit quality step 2 |
350 | 1.6.7.3 credit quality step 3 |
360-380 | 1.6.8 bonds as defined in Article 52(4) of Directive 2009/65/EC other than those referred to in line 1.9 of the liquid assets template Article 416(2)(a)(ii) REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 129(4) or 129(5) of REGULATION (EU) NO 575/2013 in the appropriate sub-category |
360 | 1.6.8.1 credit quality step 1 |
370 | 1.6.8.2 credit quality step 2 |
380 | 1.6.8.3 credit quality step 3 |
390-410 | 1.6.9 Other transferable assets that are of extremely high liquidity and credit quality Article 416.1(b) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 2,Title 2, Part III of REGULATION (EU) NO 575/2013 in the appropriate sub-category Only items that are not specified in the rows above shall be reported here. |
390 | 1.6.9.1 credit quality step 1 |
400 | 1.6.9.2 credit quality step 2 |
410 | 1.6.9.3 credit quality step 3 |
420-440 | 1.6.10 Other transferable assets that are of high liquidity and credit quality Article 416.1(d) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Chapter 2,Title 2, Part III of REGULATION (EU) NO 575/2013 in the appropriate sub-category. Only items that are not specified in the rows above shall be reported here. |
420 | 1.6.10.1 credit quality step 1 |
430 | 1.6.10.2 credit quality step 2 |
440 | 1.6.10.3 credit quality step 3 |
450-460 | 1.6.11 ASSETS MEETING THE REQUIREMENTS OF ARTICLE 416 (1) (b) AND (d) BUT DO NOT MEET THE REQUIREMENTS OF ARTICLE 417 (b) OR (c) REGULATION (EU) NO 575/2013 Items shall only be reported in one of the below sub-categories, also in case both provisions are not met. |
450 | 1.6.11.1 Assets not controlled by a liquidity management function Article 417(c) of REGULATION (EU) NO 575/2013 |
460 | 1.6.11.2 assets not legally and practically readily available at any time during the next 30 days to be liquidated via outright sale or via a simple repurchase agreements on an approved repurchase markets Article 417(b) of REGULATION (EU) NO 575/2013 |
470-660 | 1.6.12 Items subject to supplementary reporting of liquid assets Institutions shall only report assets subject to supplementary reporting of liquid assets in accordance with Annex III REGULATION (EU) NO 575/2013. All items, with the exception of those referred to in sections 3.1, 3.2 and 3.9, must satisfy the conditions as set out in the last paragraph of that Annex. These items shall be reported here in the appropriate sub-category. Only items that are not specified elsewhere in the template shall be reported here. |
470 | 1.6.12.1 Cash Annex III Point 1 REGULATION (EU) NO 575/2013 Total amount of cash including coins and banknotes/currency. Only cash shall be reported that does not satisfy at least one of the conditions set out in points (c), (d) and (e) of Article 416(3) and can thus not be reported under reporting item 1.1. Note cash on deposit with other institutions shall not be reported here and shall instead be reported in the collateral category of template 1.3 ‘Inflows’ if it qualifies as monies due over the next 30 days. |
480 | 1.6.12.2 Central bank exposures, to the extent that these exposures can be drawn down in times of stress Annex III, Point 2 REGULATION (EU) NO 575/2013 Total amount of exposures to central banks, to the extent that these exposures can be drawn down in times of stress. These exposures shall only be reported that does not satisfy at least one of the conditions set out in points (c), (d) and (e) of Article 416(3) and can thus not be reported under reporting item 1.3. |
490-530 | 1.6.12.3 transferable securities with a 0 % risk weight and not an obligation of an institution or any of its affiliated entities Annex III, Point 3 REGULATION (EU) NO 575/2013 Securities with a 0 % risk-weight representing claims on or guaranteed by the central government of a Member State or a third country as referred to in Point 3 of Annex III. Of which: |
490 | 1.6.12.3.1 representing claims on sovereigns Annex III, Point 3 REGULATION (EU) NO 575/2013 |
500 | 1.6.12.3.2 claims guaranteed by sovereigns Annex III, Point 3 REGULATION (EU) NO 575/2013 |
510 | 1.6.12.3.3 representing claims on or guaranteed by central banks Annex III, Point 3 REGULATION (EU) NO 575/2013 |
520 | 1.6.12.3.4 representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities Annex III, Point 3 REGULATION (EU) NO 575/2013 |
530 | 1.6.12.3.5 representing claims on or claims guaranteed by Bank for International Settlements, the International Monetary Fund, the European Union, the European Financial Stability Facility, the European Stability Mechanism or multilateral development bank Annex III, Point 3 REGULATION (EU) NO 575/2013 |
540 | 1.6.12.4 transferable securities other than those referred to in 3.3 representing claims on or claims guaranteed by sovereigns or central banks issued in domestic currencies by the sovereign or central bank in the currency and country in which the liquidty risk is being taken or issued in foreign currencies, to the extent that holding of such debt matches the liquidity needs of the bank's operations in that third country Annex III, Point 4 REGULATION (EU) NO 575/2013 |
550-590 | 1.6.12.5 transferable securities with a 20 % risk weight and not an obligation of an institution or any of its affiliated entities Annex III, Point 5 REGULATION (EU) NO 575/2013 Securities with a 20 % risk-weight representing claims on or guaranteed by the central government of a Member State or a third country as referred to in Point 5 of Annex III. Of which: |
550 | 1.6.12.5.1 representing claims on sovereigns Annex III, Point 5 REGULATION (EU) NO 575/2013 |
560 | 1.6.12.5.2 claims guaranteed by sovereigns Annex III, Point 5 REGULATION (EU) NO 575/2013 |
570 | 1.6.12.5.3 representing claims on or guaranteed by central banks Annex III, Point 5 REGULATION (EU) NO 575/2013 |
580 | 1.6.12.5.4 representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities Annex III, Point 5 REGULATION (EU) NO 575/2013 |
590 | 1.6.12.5.5 representing claims on or claims guaranteed by Bank for International Settlements, the International Monetary Fund, the European Union, the European Financial Stability Facility, the European Stability Mechanism or multilateral development bank Annex III, Point 5 REGULATION (EU) NO 575/2013 |
600 | 1.6.12.6 transferable securities other than those referred to in point 3.3 to 3.5.6 that qualify for a 20 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and fulfil any of the conditions specifed in Point 6 of Annex III of REGULATION (EU) NO 575/2013 Annex III, Point 6 REGULATION (EU) NO 575/2013 |
610 | 1.6.12.7 transferable securities other than those referred to in 3.3 to 3.6 that qualify for a 50 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and do not represent a claim on an SSPE, an institution or any of its affiliated entities Annex III, Point 7 REGULATION (EU) NO 575/2013 |
620 | 1.6.12.8 transferable securities other than those referred to in 3.3 to 3.7 that are collateralised by assets that qualify for a 35 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and are fully and completely secured by mortgages on residential property in accordance with Article 125 Annex III, Point 8 REGULATION (EU) NO 575/2013 |
630 | 1.6.12.9 standby credit facilities granted by central banks within the scope of monetary policy to the extent that these facilities are not collateralized by liquid assets and excluding emergency liquidity assistance Annex III, Point 9 REGULATION (EU) NO 575/2013 Total amount of standby credit facilities granted by central banks within the scope of monetary policy to the extent that these facilities are not collateralized by liquid assets and excluding emergency liquidity assistance. |
640 | 1.6.12.10 Legal or statutory minimum deposits with the central credit institution and other statutory or contractually available liquid funding from the central credit institution or institutions that are members of the network referred to in Article 113(7), or eligible for the waiver provided in Article 10, to the extent that this funding is not collateralised by liqduid assets, if the credit institution belongs to a network in accordance with legal or statutory provisions. Annex III, Point 10 REGULATION (EU) NO 575/2013 |
650 | 1.6.12.11 exchange traded, centrally cleared common equity shares, that are a constituent of a major stock index, denominated in the domestic currency of the Member State and not issued by an institution or any of its affiliates Annex III, Point 11 REGULATION (EU) NO 575/2013 |
660 | 1.6.12.12 gold listed on a recognised exchange, held on an allocated basis Annex III, Point 12 REGULATION (EU) NO 575/2013 |
670-920 | 1.6.13 ASSETS WHICH DO NOT MEET THE REQUIREMENTS OF ARTICLE 416 REGULATION (EU) NO 575/2013 but still meet the requirements of Article 417 (b) and (c) REGULATION (EU) NO 575/2013. These items shall be reported here in the appropriate sub-category of the liquid assets template. |
670-690 | 1.6.13.1 financial corporate bonds Article 416 (2) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
670 | 1.6.13.1.1 credit quality step 1 |
680 | 1.6.13.1.2 credit quality step 2 |
690 | 1.6.13.1.3 credit quality step 3 |
700-720 | 1.6.13.2 own issuances Article 416 (3)(b) of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
700 | 1.6.13.2.1 credit quality step 1 |
710 | 1.6.13.2.2 credit quality step 2 |
720 | 1.6.13.2.3 credit quality step 3 |
730-750 | 1.6.13.3 unsecured credit institution issuances Article 416 of REGULATION (EU) NO 575/2013 Those items shall be reported according to their credit quality as per Article 120(1) of REGULATION (EU) NO 575/2013 |
730 | 1.6.13.3.1 credit quality step 1 |
REPORTING ON LIQUIDITY (PART 4 of 5: COLLATERAL SWAPS)
General remarks
1. This is a summary template which contains information that will allow EBA to assess whether secured lending and collateral swap transactions have been properly unwound, where liquid assets referred to in points (a), (b) and (c) of Article 416(1) have been obtained against collateral that does not qualify under points (a), (b) and (c) of Article 416(1).
(a) Collateral swaps sub template
i. Instructions concerning specific rows
Row | Legal references and instructions |
1. Collateral Swaps Article 415(1) paragraph 2 of REGULATION (EU) NO 575/2013. Institutions shall report any collateral swap where liquid assets referred to in points (a), (b) or (c) of Article 416 have been obtained against collateral that does not qualify under points (a), (b) and(c) of Article 416(1). Assets that do not qualify under points (a), (b) and(c) of Article 416(1) of REGULATION (EU) NO 575/2013 are referred to as ‘other assets’ in this template. Collateral swaps maturating in less than or equal to 30 days shall be reported in columns 010 and 020. In column 010 the notional amount shall be reported. In column 020 the market value shall be reported. Collateral swaps maturating in greater than 30 days shall be reported in columns 030 and 040. In column 030 the notional amount shall be reported. In column 040 the market value shall be reported. | |
010-060 | 1.0 Assets |
010 | 1.1 cash and exposures to central banks Article 416(1)(a) REGULATION (EU) NO 575/2013 |
020 | 1.2 other transferable assets according to Article 416(1)(b) Article 416(1)(b) REGULATION (EU) NO 575/2013 |
030-060 | 1.3 other transferable assets representing claims on or guaranteed by Article 416(1)(c) of REGULATION (EU) NO 575/2013 The following subcategories shall be reported: |
030 | 1.3.1 transferable assets representing claims on or guaranteed by the central government of a Member State, on a region with fiscal autonomy to raise and collect taxes, or of a third country in the domestic currency of the central or regional government, if the institution incurs a liquidity risk in that Member State or third country that it covers by holding those liquid assets Article 416(1)(c)(i) of REGULATION (EU) NO 575/2013 |
040 | 1.3.2 transferable assets representing claims on or guaranteed by central banks and non-central government public sector entities in the domestic currency of the central bank and public sector entity Article 416(1)(c)(ii) of REGULATION (EU) NO 575/2013 |
050 | 1.3.3 transferable assets representing claims on or guaranteed by the Bank for International Settlements, the International Monetary Fund, the Commission and multilateral development banks Article 416(1)(c)(iii) of REGULATION (EU) NO 575/2013 |
060 | 1.3.4 transferable assets representing claims on or guaranteed by the European Financial Stability Facility and the European Stability Mechanism Article 416(1)(c)(iv) of REGULATION (EU) NO 575/2013 |
REPORTING ON LIQUIDITY (PART 5 of 5: STABLE FUNDING)
1. Items providing stable funding
1.1. General remarks
1. This is a summary template which contains information about items providing stable funding. Items which do not need to be completed by institutions are coloured grey.
2. All own funds and liabilities reported on an institution's balance sheet shall be reported here. The total amount of these two categories shall therefore reflect the size of the institutions' total assets.
3. In accordance with Article 427(2) REGULATION (EU) NO 575/2013, liabilities shall be reported in five buckets as follows:
(a) liabilities for which the closer of their maturity date and the earliest date at which they can contractually be called is within three months of the reporting date, shall be reported in column F of the relevant category. All sight deposits shall be reported here.
(b) liabilities for which the closer of their maturity date and the earliest date at which they can contractually be called is between three and six months from the reporting date, shall be reported in column G of the relevant category.
(c) liabilities for which the closer of their maturity date and the earliest date at which they can contractually be called is between 6 and 9 months from the reporting date, shall be reported in column H of the relevant category.
(d) liabilities for which the closer of their maturity date and the earliest date at which they can contractually be called is between 9 and 12 months from the reporting date, shall be reported in column I of the relevant category.
(e) liabilities for which the closer of their maturity date and the earliest date at which they can contractually be called is beyond one year of the reporting date and own funds shall be reported in column J of the relevant category.
4. Institutions shall assume that investors redeem a call option at the earliest possible date. For funding with options exercisable at the institution's discretion, reputational factors that may limit the institution's ability to exercise the option shall be taken into account. In particular, where the market expects certain liabilities to be redeemed before their legal final maturity date, institutions shall assume such behaviour.
5. For retail deposits reported in section 1.2, the same assumptions with regard to maturity for the Liquidity Coverage template shall be used in the Available Stable Funding template.
1.2. Items providing stable funding
1.2.1. Instructions concerning specific rows
Row | Legal references and instructions |
010-250 | 1 ITEMS PROVIDING STABLE FUNDING Article 427 of REGULATION (EU) NO 575/2013 Total amount of own funds shall be reported in column J of the following subcategories as follows: [Note: except item 1.1.3, instruments which would otherwise qualify as ‘own funds’ but no longer meet the definition, such as instruments which no longer qualify due to their maturity, shall instead be reported in the applicable subcategory of section 1.2 ‘Liabilities excluding own funds’] |
010-030 | 1.1 Own funds Article 427(1)(a) of REGULATION (EU) NO 575/2013 The subcomponents of own funds, after deductions have been applied, consisting of the sum of Tier 1 capital and Tier 2 capital as specified in Articles 25 and 71 of REGULATION (EU) NO 575/2013, and related elements |
010 | 1.1.1 Tier 1 capital instruments Article 427(1)(a)(i) of REGULATION (EU) NO 575/2013 Total amount of Tier 1 capital as specified in Article 25 of REGULATION (EU) NO 575/2013. |
020 | 1.1.2 Tier 2 capital Article 427(1)(a)(ii) of REGULATION (EU) NO 575/2013 Total amount of Tier 2 capital as specified in Article 71 of REGULATION (EU) NO 575/2013. |
030 | 1.1.3 Other preferred shares and capital instruments in excess of Tier 2 allowable amount having an effective maturity of one year or greater Article 427(1)(a)(iii) of REGULATION (EU) NO 575/2013 Other preferred shares and capital instruments in excess of Tier 2 allowable amount having an effective maturity of one year or greater. |
040-260 | 1.2 Liabilities excluding own funds Article 427(1)(b) of REGULATION (EU) NO 575/2013 Total amount of liabilities excluding own funds shall be reported in columns 010 to 050 according to the closer of their maturity date and the earliest date at which they can contractually be called, in the relevant subcategory as follows: |
040-060 | 1.2.1 Retail deposits Article 427(1)(b)(i-ii)) of REGULATION (EU) NO 575/2013 Total amount of retail deposits shall be reported in columns 010 to 050 according to the closer of their maturity date and the earliest date at which they can contractually be called, in the relevant subcategory as follows: |
040 | 1.2.1.1 as defined in Article 421(1) Article 427(1)(b)(i) of REGULATION (EU) NO 575/2013 Total amount of retail deposits in accordance with Article 421(1) REGULATION (EU) NO 575/2013 as reported in item 1.1.1 of the liquidity coverage template ‘outflows’, for those deposits with a maturity of less than 30 days, of Liquidity Coverage template 1.2 ‘Outflows’. |
050 | 1.2.1.2 as defined in Article 421(2) Article 427(1)(b)(ii) of REGULATION (EU) NO 575/2013 Total amount of retail deposits in accordance with Article 421(2) REGULATION (EU) NO 575/2013, as reported in items 1.1.2-1.1.3 of the liquidity coverage template ‘outflows’, for those deposits with a maturity of less than 30 days, of Liquidity Coverage template 1.2 ‘Outflows’. |
060 | 1.2.1.3 subject to higher outflows than specified in Article 421(1) or 421(2) Total amount of retail deposits subject to higher outflows than specified in Articles 421(1) and 421 (2), as reported in item 1.1.4 of the liquidity coverage template ‘outflows’. |
070-130 | 1.2.2 liabilities from customers that are not financial customers Article 427(1)(b)(vii) of REGULATION (EU) NO 575/2013, 427(1)(b)(iii) Total amount of liabilities from customers that are not financial customers. |
070-090 | 1.2.2.1 liabilities from secured lending and capital market driven transactions Article 427(1)(b)(ix) of REGULATION (EU) NO 575/2013 Total amount of liabilities from secured lending and capital market driven transactions s defined in Article 192, from customers that are not financial customers |
070 | 1.2.2.1.1 collateralised by extremely high liquidity and credit quality assets Article 427(1)(b)(ix) of REGULATION (EU) NO 575/2013 Total amount collateralised by assets of extremely high liquidity and credit quality as reported in 1.1 Assets section 1 as ‘Extremely high liquidity and credit quality assets’. |
080 | 1.2.2.1.2 collateralised by high liquidity and credit quality assets Article 427(1)(b)(ix) of REGULATION (EU) NO 575/2013 Total amount collateralised by assets of high liquidity and credit quality as reported in 1.1 Assets section 1 as ‘High liquidity and credit quality assets’. |
090 | 1.2.2.1.3 collateralised by any other assets Article 427(1)(b)(ix) of REGULATION (EU) NO 575/2013 Total amount collateralised by other assets not reported in 1.2.2.1.1 or 1.2.2.1.2. |
100 | 1.2.2.2 liabilities from unsecured lending Article 427(1)(b)(vii) of REGULATION (EU) NO 575/2013 Total amount of liabilities from unsecured lending from customers that are not financial customers. |
110-130 | 1.2.2.3 liabilities that qualify for the treatment in Article 422(3) and (4) Article 427(1)(b)(iii) of REGULATION (EU) NO 575/2013 The total amount of liabilities that qualify for the treatment in Article 422 (3) and (4). |
110 | 1.2.2.3.1 liabilities reported in 1.2.2.3 which are covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country Article 427(1)(b)(iv) of REGULATION (EU) NO 575/2013 Of the liabilities reported in 1.2.2.3, the total amount which is covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country deposit guarantee scheme. |
120 | 1.2.2.3.2 liabilities reported in 1.2.2.3 which fall under point (b) of Article 422(3) Article 427(1)(b)(v) of REGULATION (EU) NO 575/2013 Of the liabilities reported in 1.2.2.3, the total amount of deposits that fall under point (b) of Article 422(3). |
130 | 1.2.2.3.3 liabilities reported in 1.2.2.3 which fall under point (d) of Article 422(3) Article 427(1)(b)(vi) of REGULATION (EU) NO 575/2013 Of the liabilities reported in 1.2.2.2.1, the total amount of deposits that fall under point (d) of Article 422(3). |
140-200 | 1.2.3 liabilities from customers that are financial customers Article 427(1)(b)(viii) of REGULATION (EU) NO 575/2013 Total amount of liabilities from customers that are financial customers |
140-160 | 1.2.3.1 liabilities from secured lending and capital market driven transactions Article 427(1)(b)(ix) of REGULATION (EU) NO 575/2013 Total amount of liabilities from secured lending and capital market driven transactions as defined in Article 192, from customers that are financial customers |
140 | 1.2.3.1.1 collateralised by extremely high liquidity and credit quality assets Article 427(1)(b)(ix) of REGULATION (EU) NO 575/2013 Total amount collateralised by extremely high liquidity and credit quality assets as reported in 1.1 Assets section 1 as ‘Extremely high liquidity and credit quality assets’. |
150 | 1.2.3.1.2 collateralised by highly liquidity and credit quality assets Article 427(1)(b)(ix) of REGULATION (EU) NO 575/2013 Total amount collateralised by high liquidity and credit quality assets as reported in 1.1 Assets section 1 as ‘High liquidity and credit quality assets’. |
160 | 1.2.3.1.3 collateralised by any other assets Article 427(1)(b)(ix) of REGULATION (EU) NO 575/2013 Total amount collateralised by other assets not reported in 1.2.2.1.1 or 1.2.2.1.2. |
170 | 1.2.3.2 liabilities from unsecured lending Article 427(1)(b)(viii) of REGULATION (EU) NO 575/2013 Total amount of liabilities from unsecured lending to customers that are financial customers. |
180-200 | 1.2.3.3 liabilities that qualify for the treatment in Article 422(3) and (4) Article 427(1)(b)(iii) of REGULATION (EU) NO 575/2013 The total amount of liabilities that qualify for the treatment in Article 422(3) and (4). |
180 | 1.2.3.3.1 liabilities reported in 1.2.3.3 which are covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country Article 427(1)(b)(iv) of REGULATION (EU) NO 575/2013 Of the liabilities reported in 1.2.3.3, the total amount which is covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country deposit guarantee scheme. |
190 | 1.2.3.3.2 liabilities reported in 1.2.3.3 which fall under point (b) of Article 422(3) Article 427(1)(b)(v) of REGULATION (EU) NO 575/2013 Of the liabilities reported in 1.2.3.3, the total amount of deposits that fall under point (b) of Article 422(3). |
200 | 1.2.3.3.3 liabilities reported in 1.2.3.3 which fall under point (d) of Article 422(3) Article 427(1)(b)(vi) of REGULATION (EU) NO 575/2013 Of the liabilities reported in 1.2.2.2.1, the total amount of deposits that fall under point (d) of Article 422(3). |
210 | 1.2.4 liabilities resulting from securities issued qualifying for the treatment in Article 129(4) or (5) Article 427(1)(b)(x) of REGULATION (EU) NO 575/2013 Total amount of liabilities resulting from securities issued qualifying for the treatment in Article 129 (covered bonds). |
220 | 1.2.5 liabilities resulting from securities defined in Article 52(4) of Directive 2009/65/EC Article 427(1)(b)(x) of REGULATION (EU) NO 575/2013 Total amount of liabilities resulting from securities issued qualifying for the treatment defined in Article 52(4) of Directive 2009/65/EC (covered bonds). |
230 | 1.2.6 other liabilities resulting from securities issued Article 427(1)(b)(xi) of REGULATION (EU) NO 575/2013 Total amount of liabilities resulting from securities issued, other than those reported in 1.1. |
240 | 1.2.7 liabilities from derivatives payables contracts Total amount of liabilities from derivatives payables contracts. |
250 | 1.2.8 any other liabilities Article 427(1)(b)(xii) of REGULATION (EU) NO 575/2013 Total amount of any other liabilities. |
2. Items requiring stable funding
2.1. General remarks
1. This is a summary template which contains information about items requiring stable funding. Items which do not need to be completed by institutions are coloured grey.
2. All assets reported on an institutions balance sheet shall be reported here. The total amount reported shall therefore reflect the size of total own funds and liabilities together.
3. Treatment of maturity:
(i) In accordance with Article 428(2) of the REGULATION (EU) NO 575/2013, items shall be presented in five buckets as follows:
(a) assets for which the closer of their maturity date and the earliest date at which they can contractually be called is within three months of the reporting date, shall be reported in column 010, 060 or 110 depending on the relevant category.
(b) assets for which the closer of their maturity date and the earliest date at which they can contractually be called is between three and six months from the reporting date, shall be reported in column 020, 070, or 120 depending on the relevant category.
(c) assets for which the closer of their maturity date and the earliest date at which they can contractually be called is between 6 and 9 months from the reporting date, shall be reported in column 030, 080, or 130 depending on the relevant category.
(d) assets for which the closer of their maturity date and the earliest date at which they can contractually be called is between 9 and 12 months from the reporting date, shall be reported in column 040, 090, or 140 depending on the relevant category.
(e) assets for which the closer of their maturity date and the earliest date at which they can contractually be called is beyond one year of the reporting date and own funds shall be reported in column 050, 100, or 150 depending on the relevant category.
(ii) For options exercisable at the institution's discretion, institutions shall take into account reputational factors that may limit the ability not to exercise the option. In particular, if third parties expect that an option will not be exercised, the institution shall assume such behaviour for the purpose of reporting assets in this template.
(iii) Assets shall be reported according to their residual contract maturity and not behavioural assumptions.
4. In accordance with Article 510 of the REGULATION (EU) NO 575/2013, for the purpose of monitoring Stable Funding, for each category of assets reported in the required stable funding template, institutions shall provide a separate break down of the assets encumbrance as follows:
(i) The amount of assets reported which are unencumbered shall be reported in the first sub-category.
(ii) The amount of assets which are encumbered shall be reported in the relevant sub-line depending on the period of encumbrance, as follows:
i. for a period within three months
ii. for a period between three and 6 months
iii. for a period between 6 and 9 months
iv. for a period between 9 and 12 months
v. for a period greater than 12 months
5. Treatment of assets received or lent in secured lending and capital market driven transactions in accordance with Article 192 of REGULATION (EU) NO 575/2013:
(i) Institutions shall exclude assets which they have borrowed in secured lending and capital market driven transactions in accordance with Article 192 or REGULATION (EU) NO 575/2013 (such as reverse repurchase transactions and collateral swaps) of which they do not have beneficial ownership.
(ii) Institutions shall report those assets they have lent in secured lending and capital market driven transactions in accordance with Article 192 or REGULATION (EU) NO 575/2013 (such as repurchase transactions or collateral swaps) of which they retain beneficial ownership.
(iii) Where an institution has encumbered securities in repurchase transactions lent in secured lending and capital market driven transactions in accordance with Article 192 or REGULATION (EU) NO 575/2013 but retained beneficial ownership and they remain on their balance sheet, they shall allocate such securities to the appropriate RSF category.
6. Treatment of derivatives payables and receivables:
(i) An institution will usually have both net derivatives liabilities (i.e. payables) and net derivative assets (i.e. receivables) on its balance sheet. Institutions shall calculate these according to regulatory netting rules, not accounting rules, and report the amounts in both template 1.1. ‘Required funding’ and template 1.2 ‘Stable funding’ accordingly.
2.2. Items requiring stable funding
2.2.1. Instructions concerning specific rows
Row | Legal references and instructions |
010-1320 | 1 ITEMS REQUIRING STABLE FUNDING Total assets shall be reported as follows: 1. In columns P-T for assets which are not reported as liquid assets for the purpose of the liquidity coverage template. 2. In columns F-J for assets which are considered extremely high liquidity and credit quality for the purpose of the liquidity coverage template columns 3. In columns K-O for assets which are considered high liquidity and credit quality for the purpose of the liquidity coverage template. Assets shall be reported according to the closer of their maturity date and the earliest date at which they can contractually be called. |
010-470 | 1.1 Assets that would qualify as liquid in accordance with Article 416 Article 428(1)(a) of REGULATION (EU) NO 575/2013 Total assets referred to in Article 416 shall be reported within the relevant sub-line(s) and column(s) |
010 | 1.1.1 Cash Articles 416(1)(a) Total amount of cash including coins and banknotes/currency. |
020 | 1.1.2 Exposures to central banks Articles 416(1)(a) Total amount of deposits held with central banks. |
030 | 1.1.2.1 Of which: exposures that can be withdrawn in times of stress Article 416(1)(a) Total amount of deposits held with central banks to the extent that these deposits can be withdrawn in times of stress. |
040-050 | 1.1.3 transferable assets representing claims on or guaranteed by the central government of a Member state or a third country if the institution incurs a liquidity risk in that Member state or third country that it covers by holding those liquidity assets Article 416(1)(c)(i) of REGULATION (EU) NO 575/2013 Total amount of transferable assets referred to in Article 416(1)(c)(i) of REGULATION (EU) NO 575/2013 |
040 | 1.1.3.1 representing claims |
050 | 1.1.3.2 guaranteed by |
060-070 | 1.1.4 transferable assets representing claims on or guaranteed by central banks and non-central government public sector entities in the domestic currency of the central bank and public sector entity Article 416(1)(c)(ii) of REGULATION (EU) NO 575/2013 |
060 | 1.1.4.1 representing claims |
070 | 1.1.4.2 guaranteed by |
080-150 | 1.1.5 transferable assets representing claims on or guaranteed by the Bank for International Settlements, the International Monetary Fund, the European Commission and multilateral development banks Article 416(1)(c)(iii) of REGULATION (EU) NO 575/2013 |
080 | 1.1.5.1 (a) representing claims |
090 | 1.1.5.2 (a) guaranteed by |
100 | 1.1.5.1 (b) amount unencumbered |
110 | 1.1.5.2 (b) encumbered for a period within three months |
120 | 1.1.5.3 (b) encumbered for a period between three months and six months |
130 | 1.1.5.4 (b) encumbered for a period between six and nine months |
140 | 1.1.5.5 (b) encumbered for a period between nine and twelve months |
150 | 1.1.5.6 (b) encumbered for a period greater than twelve months |
152-153 | 1.1.6 transferable assets representing claims on or guaranteed by the European Financial Stability Facility and the European Stability Mechanism Article 416(1)(c)(iii) of REGULATION (EU) NO 575/2013 |
152 | 1.1.6.1 representing claims |
153 | 1.1.6.2 guaranteed by |
160-230 | 1.1.7 total shares or units in CIUs with underlying assets specified in Article 416(1) Article 416(6) of REGULATION (EU) NO 575/2013 Total market value of shares or units in CIU's as referred to in Article 416(6) of REGULATION (EU) NO 575/2013 |
160 | 1.1.7.1 (a) underlying assets in point (a) of Article 416(1) |
170 | 1.1.7.2 (a) underlying assets in point (b) and (c) of Article 416(1) |
175 | 1.1.7.3 (a) underlying assets in point (d) of Article 416(1) |
180 | 1.1.7.1 (b) amount unencumbered |
190 | 1.1.7.2 (b) amount encumbered for a period within three months |
200 | 1.1.7.3 (b) amount encumbered for a period between three and 6 months |
210 | 1.1.7.4 (b) amount encumbered for a period between 6 and 9 months |
220 | 1.1.7.5 (b) amount encumbered for a period between 9 and 12 months |
230 | 1.1.7.6 (b) amount encumbered for a period greater than 12 months |
232-233 | 1.1.8 deposits with the central credit institution and other statutory or contractually available liquid funding from a central credit institution or institutions that are members of a network referred to in Article 113(7) or eligible for the waiver provided in Article 10 REGULATION (EU) NO 575/2013, to the extent that this funding is not collateralized by liquid assets |
232 | 1.1.8.1 deposits |
233 | 1.1.8.2 contractually available funding |
234 | 1.1.9 Assets issued by a credit institution which has been set up by a Member State central or regional government where at least one of the conditions in Article 416(2)(a)(iii) is met |
240-290 | 1.1.10 Other transferable assets not specified elsewhere |
240 | 1.1.10.1 amount unencumbered |
250 | 1.1.10.2 amount encumbered for a period within three months |
260 | 1.1.10.3 amount encumbered for a period between three and 6 months |
270 | 1.1.10.4 amount encumbered for a period between 6 and 9 months |
280 | 1.1.10.5 amount encumbered for a period between 9 and 12 months |
290 | 1.1.10.6 amount encumbered for a period greater than 12 months |
300-350 | 1.1.11 Non financial corporate bonds Article 416(1)(b) or (d) of REGULATION (EU) NO 575/2013 |
300 | 1.1.11.1 amount unencumbered |
310 | 1.1.11.2 amount encumbered for a period within three months |
320 | 1.1.11.3 amount encumbered for a period between three and 6 months |
330 | 1.1.11.4 amount encumbered for a period between 6 and 9 months |
340 | 1.1.11.5 amount encumbered for a period between 9 and 12 months |
350 | 1.1.11.6 amount encumbered for a period greater than 12 months |
351 | 1.1.12 non residential mortgage backed instruments issued by a credit institution if demostrated to be of the hihgest credit quality as established by EBA pursuant to the criteria in Art. 509 (3),(4) and (5) REGULATION (EU) NO 575/2013 |
352 | 1.1.12.1 amount unencumbered |
353 | 1.1.12.2 amount encumbered for a period within three months |
354 | 1.1.12.3 amount encumbered for a period between three and 6 months |
355 | 1.1.12.4 amount encumbered for a period between 6 and 9 months |
356 | 1.1.12.5 amount encumbered for a period between 9 and 12 months |
357 | 1.1.12.6 amount encumbered for a period greater than 12 months |
358 | 1.1.13 residential mortgage backed instruments issued by a credit institution if demonstrated to be of the hihgest credit quality as established by EBA pursuant to the criteria in Art. 509 (3),(4) and (5) REGULATION (EU) NO 575/2013 |
359 | 1.1.13.1 amount unencumbered |
360 | 1.1.13.2 amount encumbered for a period within three months |
361 | 1.1.13.3 amount encumbered for a period between three and 6 months |
362 | 1.1.13.4 amount encumbered for a period between 6 and 9 months |
363 | 1.1.13.5 amount encumbered for a period between 9 and 12 months |
364 | 1.1.13.6 amount encumbered for a period greater than 12 months |
365 | 1.1.14 bonds eligible for the treatment set out in Art. 129(4) or (5), which meet the criteria in Art. 416(2)(a) REGULATION (EU) NO 575/2013 |
366 | 1.1.14.1 amount unencumbered |
370 | 1.1.14.2 amount encumbered for a period within three months |
380 | 1.1.14.3 amount encumbered for a period between three and 6 months |
390 | 1.1.14.4 amount encumbered for a period between 6 and 9 months |
400 | 1.1.14.5 amount encumbered for a period between 9 and 12 months |
410 | 1.1.14.6 amount encumbered for a period greater than 12 months |
420-470 | 1.1.15 bonds as defined in Article 52(4) of Directive 2009/65/EC other than those referred to in 1.1.9 |
420 | 1.1.15.1 amount unencumbered |
430 | 1.1.15.2 amount encumbered for a period within three months |
440 | 1.1.15.3 amount encumbered for a period between three and 6 months |
450 | 1.1.15.4 amount encumbered for a period between 6 and 9 months |
460 | 1.1.15.5 amount encumbered for a period between 9 and 12 months |
470 | 1.1.15.6 amount encumbered for a period greater than 12 months |
480-530 | 1.2 securities and money market instruments not reported in item 1.1, qualifying for credit step 1 under Article 122 Article 428(1)(b) (i)of REGULATION (EU) NO 575/2013 Total securities and money market instruments not already reported in item 1.1 Total market value of bonds as defined in Article 428(1)(b)(i) of REGULATION (EU) NO 575/2013 |
480 | 1.2.1 amount unencumbered |
490 | 1.2.2 amount encumbered for a period within three months |
500 | 1.2.3 amount encumbered for a period between three and 6 months |
510 | 1.2.4 amount encumbered for a period between 6 and 9 months |
520 | 1.2.5 amount encumbered for a period between 9 and 12 months |
530 | 1.2.6 amount encumbered for a period greater than 12 months |
540-590 | 1.3 securities and money market instruments not reported in item 1.1, qualifying for credit step 2 under Article 122 Total market value of bonds as defined in Article 428(1)(b)(ii) of REGULATION (EU) NO 575/2013 |
540 | 1.3.1 amount unencumbered |
550 | 1.3.2 amount encumbered for a period within three months |
560 | 1.3.3 amount encumbered for a period between three and 6 months |
570 | 1.3.4 amount encumbered for a period between 6 and 9 months |
580 | 1.3.5 amount encumbered for a period between 9 and 12 months |
580 | 1.3.6 amount encumbered for a period greater than 12 months |
600-650 | 1.4 Other securities and money market instruments not reported elsewhere Total market value of bonds as defined in Article 428(1)(b)(iii) of REGULATION (EU) NO 575/2013 |
600 | amount unencumbered |
610 | amount encumbered for a period within three months |
620 | amount encumbered for a period between three and 6 months |
630 | amount encumbered for a period between 6 and 9 months |
640 | amount encumbered for a period between 9 and 12 months |