EBA · 2016_2700 Final Q&A

Rollover of Funding

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2016-04-07
Answered
2019-12-13
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Treatment of Current Accounts that have available limit being utilised: Example 1 Suppose i have a current account with opening current credit balance of EUR 100 and available limit of 150 on day 1. This account will show as a current account deposit for the rollover of funding report. Assume that the owner withdraws EUR 150 during the day. Therefore, at the end of the day it has a debit balance of EUR 50. If this is the only account the bank has, how will it show in the rollover of funding? Example 2 Suppose i have a current account with opening current debit balance of EUR 70 since it utilises its limit on day 1. This account will not show in my deposits in the rollover of funding report. Assume that the owner deposits EUR 100 during the day. Therefore, at the end of the day it has a credit balance of EUR 30. If this is the only account the bank has, how will it show in the rollover of funding?

Background

This report aims at collecting information regarding the maturity and renewal of funding based on type of customer and initial tenor. The problem encountered relates to current accounts with available limit. These accounts could be shown as deposits in day 1 and as a loan in day 2. Therefore, their treatment needs to be determined.

Answer

Debit balances on deposits are not considered in C 70.00 of Annex XVIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as they do not constitute liabilities. Accordingly, as concerns Example 1, the amount of 100 should be reported as Maturing on Day 1. What concerns Example 2, the amount of 30 should be reported as New Funds on the day the owner deposited the amount of 100. Example 1 proposed answer: Maturing Rollover New Funds Net Day 1 100 0 0 -100 Day 2 0 Example 2 proposed answer: Maturing Rollover New Funds Net Day 1 0 0 0 0 Day 2 30 30

Original source: European Banking Authority, Q&A ID 2016_2700

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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