- Question ID
-
2014_971
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - Liquidity (LCR, NSFR, AMM)
- Article
-
Art. 420-424 CRR
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Art. 15 EBA ITS on Supervisory Reporting
- Name of institution / submitter
-
Oesterreichische Nationalbank
- Country of incorporation / residence
-
Austria
- Type of submitter
-
Competent authority
- Subject matter
-
LCR Sign Convention
- Question
-
What sign convention has to be applied for outflows? Should they be reported as positive or negative figures?
- Background on the question
-
We miss the sign convention in the LCR instructions (Annex XIII)
- Submission date
- Final publishing date
-
- Final answer
-
Outflows should be reported as positive figures. For example, in the column 010 "Amount" of the template C 52.00 row 050, the institution should report the amount of uninsured retail deposits as a nominal value. The value in the column 020 "Outflow" would then be this value multiplied by the applicable outflow rate (minimum 10 percent in this case), resulting in a positive figure.
Furthermore all figures according to Annex XII (Reporting on Liquidity, Templates C 51.00, C 52.00, C 53.00, C 54.00, C 60.00 and C 61.00) of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions have to be reported positively. This is because of the DPMs structure which provides a unique mapping of in and outflows and therefore no different sign is needed.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.