EBA · 2014_1051 Rejected question

Other Inflows

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
425, para. 2
Topic
Liquidity risk
Submitted by
Credit institution
Submitted
2014-04-03
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Question

Can the proceeds from the debt instruments issue completed by the SPV of the bank qualify for reporting as Other inflows (Annex XII, C 53.00, r 980, EBA ITS) 30 days in advance of the issue date, if the Deposit Agreement of transferring the deposit to the ownership of the bank on the issue date is signed earlier?

Background

The SPV (Depositor) of the Bank (Guarantor) issued a Tranche of Eurobonds under the EMTN programme and under the previously signed agreement to transfer the deposit of the issue to the ownership of the Bank on the issue date. On the reporting day, the contractual inflow from the deposit is recognised as off-balance sheet position of the bank. Can the Bank, after the completion of the transaction, recognize the net proceeds of the deposit as an contractual inflow in the LCR calculation at stand-alone basis already 30 days in advance of the issue date according to the Article 425(2) CRR, if the Deposit Agreement guarantees the contractual inflow within 30 days and for which institution has no reason to expect non-performance?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2014_1051

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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