When the initial tenor of the maturing deposit is different from the rolled over deposit, will the maturing deposit be reported in a different initial tenor section compared to the rolled over deposit?
For example, if a deposit is maturing which had an initial tenor of 2 months but when rolled over it has an initial tenor of 9 months, where will the maturing amounts be shown and where the rolled over amount? Do they have to be in the same initial tenor section?
In the Rollover of Funding reporting (C 70.00), it is possible to have a deposit maturing and being rolled over at a different initial tenor. For example, there might be a deposit maturing which had an initial tenor of 2 months but when rolled over it has an initial tenor of 9 months.
The roll-over amount shall comprise the maturing amount that remains with the institution on the relevant day of the reporting period. Where the maturity of the funding profile has changed due to the roll-over event, the roll-over amount shall be reported in a time bucket according to the new maturity.
Therefore, in the proposed example, the amount of the deposit which has been rolled over shall be reported – for the relevant day of the reporting period – in column 170 of template C 70.00 of Annex XVIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as maturing amount and in column 260 thereof as a roll-over amount.