EBA · 2014_971 Final Q&A

LCR Sign Convention

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Art. 420-424 CRR
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Competent authority
Submitted
2014-03-19
Answered
2014-10-03
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

What sign convention has to be applied for outflows? Should they be reported as positive or negative figures?

Background

We miss the sign convention in the LCR instructions (Annex XIII)

Answer

Outflows should be reported as positive figures. For example, in the column 010 "Amount" of the template C 52.00 row 050, the institution should report the amount of uninsured retail deposits as a nominal value. The value in the column 020 "Outflow" would then be this value multiplied by the applicable outflow rate (minimum 10 percent in this case), resulting in a positive figure. Furthermore all figures according to Annex XII (Reporting on Liquidity, Templates C 51.00, C 52.00, C 53.00, C 54.00, C 60.00 and C 61.00) of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions have to be reported positively. This is because of the DPMs structure which provides a unique mapping of in and outflows and therefore no different sign is needed.

Original source: European Banking Authority, Q&A ID 2014_971

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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