If on the same day for one counterparty, funds in one currency are maturing and new funds are obtained in another currency, should these be treated as new funds or rollovers on the C 70 total template?
In the case where the maturing deposit is replaced by more than one new deposit and both have different initial maturities, should the amount in rollover be proportionally spread across both time buckets?
According to EBA Q&A 2014_1650.
“New funds shall comprise those funds obtained that have not been reported in rolled-over.”
“The “Roll-over” amount comprises the maturing amount as defined above that remains with the institution on the relevant day of the reporting period. It always is reported with a positive sign.”
On the currency templates they are being treated as maturing in one currency template and new funds on the other currency template.
With regard to the instructions for completing the additional monitoring tools template of Annex XVIII to Regulation (EU) No 680/2014 (ITS on supervisory reporting), 1.5. Roll-over of funding (C 70.00), paragraph 9, the ‘Roll-over’ amount shall comprise the maturing amount that remains with the institution. Where the maturity of the funding has changed due to the roll-over event, the ‘roll-over’ amount shall be reported in a time bucket according to the new maturity. Maturing funds which are withdrawn by clients do not count as roll-over funds.
Moreover, in accordance with paragraph 10 the ‘New funds’ amounts shall comprise actual inflows of funding on the relevant day in the reporting period.
If funds in one currency are maturing and there is an actual outflow of those funds and an inflow of new funds in another currency, these funds should be treated as ”New funds”. The new amounts shall be reported in the respective time buckets according to the new maturities.
If funds in one currency are maturing and there are no new inflows of funding in another currency but an internal change of currency funding against another currency funding, these funds should be treated as roll overs.
In the case where the maturing deposit is rolled into more than one deposit with different initial maturities, the roll-over amounts shall be reported in the respective
time buckets according to the new maturities.
The treatment shall be the same for the reporting across all currencies as well as for significant currencies