For template 69, prices of various lengths of funding, should own funds i.e. tier 1&2 be considered as funding and therefore applicable to be reported?

The instructions for the return do not provide a clear definition of funding. Particularly would like clarification in relation to subordinated debt (treated as tier 2 own funds), which typically is undated. As the template does not have a maturity classification of undated, it would seem to suggest that this type of instrument is not eligible within reporting scope.

In C 69.00 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)) institutions shall report in rows 020 to 070 only funding sources in accordance with the instructions of Annex XXI. According to the classification provided for in C 68.00, subordinated debt should not be reported in rows 020 to 070. Financial liabilities that cannot be reported in the above mentioned rows should still be included for the purposes of the reporting of row 010 “Total funding”.

In any case, funding sources with original maturity above 10 years shall not be reported as clarified in QA 2015_1802.

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.