Definition of new funds and roll-over

In accordance with Annex XXI of final draft implementing technical standard (ITS) on additional liquidity monitoring metrics under Article 415(3)(b) of Regulation (EU) No 575/2013 (EBA/ITS/2013/11/rev1 (of 24 July 2014)), the amount of funds rolled over shall be reported in the “Roll over” column and new funds obtained shall be reported in the “New Funds” column of template C 70.00. Funds rolled-over comprise those funds that matured and have been rolled-over. New funds shall comprise those funds obtained that have not been reported in rolled-over. The “Maturing” amount comprises all liabilities that were contractually withdrawable by the provider of the funding or due on the relevant day in the reporting period. It always is reported with a positive sign. The “Roll-over” amount comprises the maturing amount as defined above that remains with the institution on the relevant day of the reporting period. It always is reported with a positive sign. Where the maturity of the funding changed due to the roll-over event, the “roll-over” amount should be reported in a time bucket according to the new maturity. The “New funds” amount comprises actual inflows of funding on the relevant day in the reporting period. It always is reported with a positive sign. The “Net” amount is a change of funding within a particular original maturity time band on the relevant day of the reporting period. The formula for ‘net’ column is: new funds + roll over - maturing.   The “Total net cash flows” amount is a sum of net amounts from all time bands for the relevant day of the reporting period (i.e. total daily change of funding).   DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.