Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Disclose name of institution / entity:
Type of submitter:
Competent authority
Subject Matter:
Reporting of deposit facility (overnight deposits with the central bank) in template C_66.01

It is not clear in which row of template C_66.01 the overnight deposits in central banks such as the deposit facility shall be reported.

Background on the question:

The deposit facility, according to the definition from the ECB, is an overnight deposit in a central bank. According to Regulation (EU) 2021/451, ANNEX XXIII INSTRUCTIONS FOR REPORTING ON THE MATURITY LADDER, institutions shall report overnight deposits in central banks as Counterbalancing Capacity (indications for template C_66.01, rows 730-1080):

A change to the contractually available amount of credit and liquidity lines reported under item 3.8 shall be reported as a flow in the relevant time bucket. Where an institution has an overnight deposit at a central bank, the amount of the deposit shall be reported as an initial stock under item 3.2 and as a cash outflow in the maturity bucket ‘overnight’ for this item. Correspondingly, the resultant cash inflow shall be reported under item 2.2.5.

Nonetheless, it is not clear where these overnight deposits should be reported since they would not fit in the category “3.2 Withdrawable central bank reserves” (i.e. they do not comply with the definition of reserves in point (b)(iii) of Article 10(1) of Delegated Regulation (EU) 2015/61) nor in the others disclosures of the counterbalancing capacity (tradable assets and facilities)).

Date of submission:
Published as Rejected Q&A
Rationale for rejection:

This question has been rejected because the issue it deals with is already explained or addressed in Regulation (EU) 2021/451 - ITS on supervisory reporting of institutions.

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Rejected question