Reporting of forward starting transactions

In terms of the calculation of the LCR, forward starting transactions shall according to Q&A 2014_784 , fulfil the following two conditions: are contractually fixed, but not yet settled at reporting date; and imply an in- and/or outflow of cash and/or liquid assets in the next 30 days. The treatment should be equal for forward starting inflows and outflows that are contractually fixed, but not yet settled at reporting date. Article 32 par. 7 of Delegated Regulation (EU) 2015/61 is not applicable to contractually fixed inflows. Annex XXV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) does only specify  the calculation of outflows and inflows stemming from forward starting repo, reverse repo and collateral swap transactions, but does not exclude contractually fixed cash flows of other transactions from the LCR. Hence, expected cash flows from forward starting unsecured transactions such as forward starting purchases and sales of assets and from own issuances, that have been subscribed and allotted at reporting date, may be considered in the LCR. All forward starting transactions that fulfil the conditions laid down in Q&A 2014_784 shall be reported in relevant items of template C73 and C74 of Annex XXV to ITS on Supervisory Reporting, namely in row 918 of C.73 (‘others’) in case of outflows and in row 260 of C.74 (‘other inflows’) in case of inflows.