Template P 01.02 of Annex I of EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions (GL on funding plans) is the part of the funding plan reporting that addresses the liabilities of the credit institutions. Row 180 refers to long term debt securities with an original maturity of at least 1 year. Rows 190-330 provide different splits of the total long term debt securities reported in row 180. The question in this QA refer to a subcategory herein, namely the total long term unsecured debt securities issued (row 190), which is divided into maturing long term debt securities in row 200 (gross outflow) and planned issuance of new total long term unsecured debt securities issued in row 210 (gross inflow).

 

As the funding plan reporting (both assets and liabilities in Templates P 01.01 and P 01.02 respectively) is forward-looking, it is expected to report the position on the reporting date (e.g. 31 December 2015), and the projected (expected) values of assets and liabilities at future dates.

 

An example could be the following:

Actual current position = actual position 31 December 2015,

planned 6 months position = expected future position 30 June 2016,

planned year 1 position = expected future position 31 December 2016,

planned year 2 position = expected future position 31 December 2017 and

planned year 3 position = expected future position 31 December2018.

 

This QA questions how the reporting of the maturing long term debt securities in row 200 should be done with respect to "relevant period end" and "previous period ". The "relevant period end" and "previous period" refer to different points in time depending on whether one considers the actual current position or one of the future planned positions (after 6 months or 1, 2 or 3 years respectively). The following example illustrates how this could work in practice: If the "relevant period end" refer to the planned year 1 position being equal to 31 December 2016 (column 030 in Template P 01.02), then the "previous period" would be

equal to the "planned 6 months position" being equal to 30 June 2016 (column 020 in Template P 01.02). If an institution has long term unsecured debt securities issued worth 1000 euros in total and 200 euros of these mature between 30 June 2016 and 31 December 2016, then one should report 200 in (row 200, column 030) in Template P 01.02.