Instructions concerning reporting on inflows, specify that total monies due which are excluded due to an inflow cap which is set at 75% of liquidity outflows shall be reported in row 990 of C 53.00. This will require to be checked by reference to total outflows as calculated from the outflow template. How is this supposed to be done, when the outflow template C 52.00 contains no row for total outflows (no reference to total outflows) and inflow template C 53.00 contains no row for total inflows before cap (no reference to total inflows before cap)?

According to article 425(1) capped liquidity inflows shall be the liquidity inflows limited to 75% of liquidity outflows. Capped liquidity inflows are considered when calculating total net liquidity outflows.

Total outflows (Template C 52.00) and total inflows (Template C 53.00) are not calculated automatically in the liquidity reporting templates but have to be calculated by the institutions themselves. Institutions shall report the part of the total inflows excluded due to a cap but which are not exempt from the cap in accordance with article 425 (1) of Regulation (EU) No 575/2013 (CRR), which exceeds 75% of total outflows in row 990 of the Template C 53.00.

This answer is without prejudice of further guidance which may be provided in the context of the delegated act on the liquidity coverage ratio.