Can you please clarify, why only those undrawn committed credit facilities shall be reported in template C60 (row 1320), which have a maturity <= 3months?
From our understanding, no matter, if the open commitments is referring to an undrawn committed credit facility, having a maturity of 3 months or 3 years, they can be drawn at any time.
All undrawn committed credit facilities that qualify as 'medium risk' or 'medium/low risk' under Annex I of Regulation (EU) No 575/2013 as amended by Regulation (EU) 2019/876 (CRR2) shall be reported in row 1320, column 110 (within three months) of template C 60.00 of Annex XII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as amended, since they can be drawn down at any time regardless of their contractual maturity.