Definition of non-financial corporate credit and liquidity facilities.

Regulation (EU) No 575/2013 (CRR) does not provide an explicit definition of committed liquidity and credit facilities for liquidity purposes. For reporting purposes:   General working capital facilities which fulfill all the conditions under Art. 424(3) of the CRR (e.g. they have been granted to customers that do not qualify for the retail exposure class under the Standardised or IRB approach; they have been provided to clients that are not financial customers; they have not been provided for the purpose of replacing funding in situations where the client is unable to obtain its funding requirements in the financial markets) shall be reported in row 1230 of C 52.00 'undrawn committed credit facilities';   If the facility does not fulfill the requirements under Art. 424(3) and has not been granted to a retail customer, it shall be reported in row 1320 of C 52.00. This answer is without prejudice to further guidance which may be provided in the context of the delegated act on the liquidity coverage ratio. Treatment of credit and liquidity facilities might be reconsidered accordingly. See also questions 2013_506 and 2013_563 .