According to Art. 416 para 2 part a (iii) CRR bonds issued by promotional banks can be reported as liquid assets if the promotional bank has been set up by a Member State or regional government and the bond is predominantly used to fund promotional loans granted on a non-competitive, not for profit basis in order to promote that governments public policy objectives. In order to be recognized the government that has set up the promotional bank 1. has an obligation to protect the economic basis of the institution and to maintain its viability throughout its lifetime or 2. explicitly guarantees the asset or 3. directly or indirectly guarantees at least 90 percent of the loans grant-ed by the promotional bank. These bonds (in principle) have to be reported in row 180 of the Liquid Assets template (C 51.00). On the other side bonds guaranteed by the central government of a Member State or a region with fiscal autonomy to raise and collect taxes denominated in the domestic currency of the issuer can be recognized if the institution incurs a liquidity risk in that Member State that it covers by holding these as-sets (Art. 416 para 1 part c (i) CRR). The respective bonds have to be reported in row 050 of the Liquid Assets template. Furthermore bonds issued by non-central government public sector entities denominated in the domestic currency of the issuer can be recognized as liquid assets for reporting purposes (Art. 416 para 1 part c (ii) CRR). These bonds have to be reported in row 060 of the Liquid Assets template. Promotional banks can be non-central government public sector entities if they are non-commercial undertakings that are owned by or set up and sponsored by a regional government or a local authority, and have explicit guarantee arrangements. These include self-administered bodies governed by law that are under public supervision (Art. 4 para 8 CRR).