EBA · 2017_3475 Final Q&A

Where to include nostro current account balances that Bank of Cyprus maintains with other credit institutions in LCR-Inflows (Template 74)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
425
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2017-08-17
Answered
2019-12-13
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Where should we include nostro current account balances that Bank of Cyprus maintains with other credit institutions in Template 74 of LCR: in line 1.1.2.2.2 monies due from financial customers or 1.1.6 monies due from assets with an undefined contractual date?

Background

Nostro current account balances that Bank of Cyprus maintains with other credit institutions qualify for both lines of template 74: 1.2.2.2 monies due from financial customers and 1.1.6 monies due from assets with an undefined contractual date and no priority is specified in the regulation. it is thus no clear where these amounts should be included

Answer

Monies due from financial customers, including nostro account balances with other credit institutions, that are eligible for recognition as liquidity inflows in the LCR shall be reported under row 160 (ID 1.1.2.2.2) of reporting template C 74.00, unless the credit institution owing those monies treats them as operational in accordance with Article 27 of Delegated Regulation 61/2015 in which case the reporting credit institution will have to report such monies due under row 120 (ID 1.1.2.1.1) or row 130 (ID 1.1.2.1.2) of reporting template C 74.00 depending on whether or not the reporting credit institution is able to establish a corresponding symmetrical inflow rate.

Original source: European Banking Authority, Q&A ID 2017_3475

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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