Based on:

1. Annex V paragraph 85(a): “on demand (call) and short notice (current account)’ shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and  similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include ‘overdrafts’ that are debit balances on current account balances and compulsory reserves held at the central bank;
2. EU Regulation 2021/379, Category 9.1: “Overnight deposits which are convertible into currency and/or which are transferable on demand by cheque, banker’s order, debit entry or similar means, without significant delay, restriction or penalty. This item includes:

(a) balances (interest-bearing or not) which are immediately convertible into currency on demand or by close of business on the day following that on which the demand was made, without any significant penalty or restriction, but which are not transferable;

(b) balances (interest-bearing or not) representing prepaid amounts in the context of e-money, e.g. prepaid cards;

(c) loans to be repaid by close of business on the day following that on which the loan was granted;

(d) notional cash pool positions which are overnight deposits held in notional cash pools by pool participants.”

3. Guideline 2015/510 of the ECB on the implementation of the Eurosystem monetary policy framework, Article 20:

“1. The maturity of credit extended under the marginal lending facility shall be overnight. For counterparties participating directly in TARGET2, the credit shall be repaid on the next day on which: (a) TARGET2; and (b) the relevant SSSs are operational, at the time at which those systems open.

2.The interest rate remunerating the marginal lending facility shall be announced in advance by the Eurosystem and shall be calculated as a simple interest rate based on the actual/360 day-count convention. The interest rate applied to the marginal lending facility is referred to as the marginal lending facility rate.

3.Interest under the marginal lending facility shall be payable together with repayment of the credit.”

and in accordance with Article 2:

“(1) ‘actual/360 day-count convention’ means the convention applied in Eurosystem monetary policy operations which determines the actual number of calendar days included in the calculation of interest by using a 360-day year as the basis;

(6) ‘business day’ means: (a) in relation to an obligation to make a payment, any day on which TARGET2 is operational to effect such a payment; or (b) in relation to an obligation to deliver assets, any day on which the SSS through which delivery is to be made is open for business in the place where delivery of the relevant securities is to be effected;

we would like to understand how these exposures should be presented?:

1. In a Reporting date 30.09.202x Term Loans which was granted in 01.02.20xx and will be matured/repaid on 01.10.202x. Shall it be present as “On demand (call) and short notice (current account)” or as “Term Deposit” in in a Template F05.01?
2. In a Reporting date 30.09.202x Deposit with agreed maturity which was granted in 01.02.20xx and will be marured/repaid on 01.10.202x. Shall it be present as “Current accounts / overnight deposits” or as “Deposits with agreed maturity” in in a Template F08.01?
3. In a Reporting date30.09.202x (Friday) Overnight deposits was granted, and due to the fact that “TARGET2” will be available and deposit will be repaid on Monday 03.10.202x. Shall it be present as On demand (call) and short notice (current account) or as Term Deposit in a Template F05.01?
4. In a Reporting date 30.09.202x (Friday) Overnight deposits was granted, and due to the fact that “TARGET2” will be available and deposit will be repaid on Monday 03.10.202x. Shall it be present as “Current accounts / overnight deposits” or as “Deposits with agreed maturity” in a Template F08.01?