EBA · 2017_3305 Final Q&A

Definition of 'carrying amount' for the purposes of templates C 67.00, C 68.00 and C 69.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2017-05-25
Answered
2018-01-12
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

In the guidance annexes for DPM 2.7 for ALMM returns C 67.00, C 68.00 and C 69.00 (Annex XIX) the requirement for ‘volume’ and ‘amount of funding’ has been further specified to ‘carrying amount’ for these templates only. Annex XIX does not define ‘carrying amount’ for liabilities – with reference to the ALMM templates mentioned, should it include accrued interest?

Background

Updates to the guidance for ALMM in Annex XIX for final draft ITS 680/2014 and DPM 2.7 following EBA/CP/2016/22 state that for C 67.00, C 67.00, C 68.00 and C69.00 ‘volume’ and ‘amount of funding’ should be taken to mean ‘carrying amount’ for the deposits / funding reported in these returns. Annex XIX does not provide any further information on what is meant by ‘carrying amount’. Annex V (FINREP) could be used as a source for the definition of carrying amount. Or is a different definition intended for ALMM?

Answer

For the purposes of reporting template C 67.00, C 68.00 and C 69.0 of Annex XVIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as amended by Regulation (EU) 2017/2114 (applicable from 1 March 2018 onwards), ‘carrying amount’ shall mean the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. This is in line with the definition given in Annex V, Part 1, paragraph 27 of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as amended by Regulation (EU) 2017/1443 (applicable from 1 March 2018 onwards) and used for the purposes of reporting the FINREP templates of Annexes III and IV thereto.

Original source: European Banking Authority, Q&A ID 2017_3305

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.

Similar Q&As

Definition of 'carrying amount’ for the purposes of templates C60.00 and C61.00

Answered 2020-09-11

EBA validations rules for 2.5 with reference v2708_m and v3091_ m

Answered 2017-11-17

Reporting of interest-related cash flows in the C 66.00 maturity ladder template

Answered 2020-12-04

Reporting the gross carrying amount of the credit-impaired financial assets measured at amortised cost (other than purchased or originated credit-impaired financial assets), in the context of the new FINREP framework, as provided for in the Regulation (EU) 2017/1443

Answered 2019-10-11

Clarification on the reporting of "maturing" columns in COREP ALMM C 70.00 "Roll-over of funding"

Answered 2020-07-17

More Q&As on this topic

COREP Additional Liquidity Monitoring Metrics - technical implementation of DPM v4.2 for template C_67.00.a and C_67.00.w - SubCategory "new_CO4" used instead of "new_CO1"

Answered 2026-03-13

ASF factors for Additional Tier 1 items as wells as Tier 2 items and other capital instruments maturing between 6 month and 1 year

Answered 2025-10-07

Treatment of wholesale term deposits with early withdrawal penalty clauses for maturity ladder purposes

Answered 2025-07-11

Own secured debt issues in Top 10 - C71.00

Answered 2025-02-21

Treatment of deposits pledged as collateral against loans in c66.01

Answered 2025-01-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.