2020_5157 Reporting of (committed) credit and liquidity facilities in the C 66.01 maturity ladder template

Question ID:: 2020_5157
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Acts/RTS/ITS/GLs/Recommendations:: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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(1)(c)
Disclose name of institution / entity:: Yes
Name of institution / submitter:: European Central Bank
Country of incorporation / residence:: Germany
Type of submitter:: Competent authority
Subject Matter:: Reporting of (committed) credit and liquidity facilities in the C 66.01 maturity ladder template
Question:: Are the committed facilities to be reported in row 1090 (under ID 4.1) of the C 66.01 maturity ladder template strictly limited to the committed credit and liquidity facilities referred to in Article 31 of amended Delegated Regulation (EU) 2015/61 or should institutions consider a broader scope of such facilities?
Background on the question:: It has been found that institutions do not report committed facilities in a consistent manner. For instance, some institutions tend to apply a broader scope of such facilities under row 1090 (under ID 4.1) of the C 66.00 maturity ladder template, by also including committed products that are not explicitly referred to in Article 31 of amended Delegated Regulation (EU) 2015/61.
Date of submission:: 03/03/2020
Published as Final Q&A:: 04/12/2020
Final Answer:: According to Annex XXIII to amended Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), in row 1090 of C 66.01, institutions shall report the outflows from committed facilities. As specified in EBA Q&A 3681, row 1090 is a sum item and should only be based on the aggregation of items 1100 (under ID 4.1.1) and 1130 (under ID 4.1.2), which however exclusively make reference to the committed credit and liquidity facilities referred to in Article 31 of amended Delegated Regulation (EU) 2015/61. On this basis, the committed facilities to be reported under row 1090 (under ID 4.1) of the C 66.01 maturity ladder template are strictly limited to the committed credit and liquidity facilities referred to in Article 31 of amended Delegated Regulation (EU) 2015/61.
Status:: Final Q&A
Answer prepared by:: Answer prepared by the EBA.