In column “product name” there are two categories “Retail funding” and “Wholesale funding”. How shall bilateral bank loans without collateral be treated? Shall bilateral bank loans be reported under “unsecured wholesale funding, of which financial customer” (row 120)? In the column “total amount received”, is it the book value or the emission value that should be reported? Moreover we wonder if equity should be considered as funding?

It is unclear to us what can be included in the specific rows since not all funding could be specified in the cells which are opened for reporting (if grey cells means that nothing should be reported). It is also unclear which figures should be reported in column “total amount received” and whether or not equity should be included.

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).

DISCLAIMER:

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.