EBA · 2015_1912 Archive

Reporting on Stable Funding

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
427, para. 1
Topic
Liquidity risk
Submitted by
Credit institution
Submitted
2015-03-25
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Article 427(1) of Regulation (EU) No 575/2013 (CRR) requires institutions to report on Stable Funding in accordance with the reporting requirements set out in Article 415(1) and the uniform formats referred to in Article 415(3). Therefore is it correct that Article 415(2) is not a requirement of Stable Funding reporting?

Background

Article 415 of the CRR identifies the reporting obligation and reporting format requirements for liquidity reporting. Article 415(2)(a) specifies that institutions need to report separately where aggregate liabilities in a currency different from the reporting currency under Article 415(1) amount to or exceed 5% of liabilities. Article 415 does not appear to make specific reference to its application to Liquidity Coverage or Stable Funding reporting, and instead is reliant on Article 412 (for Liquidity Coverage) and Articles 413 & 427 (for Stable Funding) to identify which reporting obligations and formats are applicable to those reports. Therefore as Article 427 makes no reference to Article 415(2), it appears that there is no requirement to report Stable Funding separately for any currency where liabilities equal or exceed 5% of total liabilities. Therefore clarity is sought as to whether significant currency reporting is a requirement of Stable Funding reporting.

Answer

Article 427(1) of Regulation (EU) No 575/2013 (CRR) requires institutions to report Stable Funding in accordance with the reporting requirements set out in Article 415(1) of the CRR. The first paragraph of Article 415(2) of the CRR states that institutions shall report separately items referred to in Article 415(1) when the conditions in Article 415(2)(a) and (b) are met. Consequently, reporting of Stable Funding is also subject to the requirements set out in Article 415(2) of the CRR.

Original source: European Banking Authority, Q&A ID 2015_1912

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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