Question ID:
2015_2127
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - Funding Plans
Article:
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05
Article/Paragraph:
Annex1 – Templates for GL on FP
Disclose name of institution / entity:
No
Type of submitter:
Competent authority
Subject Matter:
Design of Templates for 3-year horizon
Question:

The guideline provides Templates for 3-year horizon with 5 columns:
Actual Current Position (e.g. end 2013)
Planned 6 month Position (e.g. H1 2014)
Planned Year 1 Position (e.g. end 2014)
Planned Year 2 Position (e.g. end 2015)
Planned Year 3 Position (e.g. end 2016)

For the year 2015 institutions report their funding plans with the reference date (Actual Current Position) 30 June 2015.

For subsequent years institutions report their funding plans with the reference date 31 December of previous year. Our understanding is that for the year 2016 FP templates should be designed as follows:
Actual Current Position (end 2015)
Planned Year 1 Position (end 2016)
Planned Year 2 Position(end 2017)
Planned Year 3 Position (end 2018)

We are not sure if our understanding of FP templates for the 2016 and further (without Planned 6 month Position (H1 2016) is correct?

Background on the question:

Templates for GL on FPT

Date of submission:
13/07/2015
Published as Final Q&A:
29/07/2016
Final Answer:

Funding Plan projections shall be reported as per the Guidelines (EBA/GL/2014/04) for 6 months, 1 year, 2 years and 3 years.

For the reference date of 31 December 2015 the reported numbers shall refer to

Actual Current Position (end 2015)
Planned 6 month Position (30 June 2016)
Planned Year 1 Position (end 2016)
Planned Year 2 Position(end 2017)
Planned Year 3 Position (end 2018).

Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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