In template C 68.00 of Annex XX of final draft implementing technical standard (ITS) on additional liquidity monitoring metrics under Article 415(3)(b) of Regulation (EU) No 575/2013 (EBA/ITS/2013/11/rev1 (of 24 July 2014)) unsecured loans received from institutions should be reported in row 120. Where they are provided by intra-group entities they should be reported also in row 140.
Equity is not reported in template C 68.00.
In column 010 “Total Amount Received”, institutions shall report the outstanding amount of the liabilities at the reference date according to their carrying amount (i.e. not the original amount of the liabilities at the time of issuance).
The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.