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EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05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
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

Submission date
Final publishing date
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.

Disclaimer

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