Question ID
2014_971
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Article
Art. 420-424 CRR
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Art. 15 EBA ITS on Supervisory Reporting
Name of institution / submitter
Oesterreichische Nationalbank
Country of incorporation / residence
Austria
Type of submitter
Competent authority
Subject matter
LCR Sign Convention
Question

What sign convention has to be applied for outflows? Should they be reported as positive or negative figures?

Background on the question

We miss the sign convention in the LCR instructions (Annex XIII)

Submission date
Final publishing date
Final answer

Outflows should be reported as positive figures. For example, in the column 010 "Amount" of the template C 52.00 row 050, the institution should report the amount of uninsured retail deposits as a nominal value. The value in the column 020 "Outflow" would then be this value multiplied by the applicable outflow rate (minimum 10 percent in this case), resulting in a positive figure.

Furthermore all figures according to Annex XII (Reporting on Liquidity, Templates C 51.00, C 52.00, C 53.00, C 54.00, C 60.00 and C 61.00) of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions have to be reported positively. This is because of the DPMs structure which provides a unique mapping of in and outflows and therefore no different sign is needed.

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

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