What type of operating income and expenses should be considered in the C 66.00 maturity ladder template?

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.

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'.