- Question ID
-
2020_5150
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - Liquidity (LCR, NSFR, AMM)
- Article
-
415
- Paragraph
-
3
- Subparagraph
-
b
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
16b(2)
- Name of institution / submitter
-
European Central Bank
- Country of incorporation / residence
-
Germany
- Type of submitter
-
Competent authority
- Subject matter
-
Reporting of cash flows related to operating expenses / income in the C 66.00 maturity ladder template
- Question
-
What type of operating income and expenses should be considered in the C 66.00 maturity ladder template?
- Background on the question
-
In accordance with the instructions for completing the maturity ladder template C 66.00, institutions should consider all material contractual cash flows resulting from non-financial activities such as taxes, bonuses, dividends and rents in the C 66.00 maturity ladder template. However, evidence was found suggesting that the approaches taken by institutions are divergent, making horizontal benchmarking difficult and the overall data quality questionable.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
The question has been rejected because the legal basis is being amended / revised and the issue it raises is no longer relevant in the light of the forthcoming changes to Part I, paragraph (11), of Regulation (EU) 2021/451.
The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.
- Status
-
Rejected question
