Treatement of liquidity generated by the overnight maturity of Withdrawable Central Cank reserve in Counterbalancing Capacity panel of Template C66

In accordance with Annex XXII (template) and Annex XXIII (instructions) to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions shall report in the maturity ladder template C66.00 as counterbalancing capacity under column 010 of Item 3.2 (‘Withdrawable central bank reserves’) the total amount of reserves held at central banks in accordance with Article 10(1)(b)(iii) of the Delegated Regulation (EU) No 2015/61 where those reserves are withdrawable overnight at the latest. Of this amount, the part of reserves held at central banks in accordance with Article 10(1)(b)(iii) of the Delegated Regulation (EU) No 2015/61 that is only withdrawable overnight shall additionally be reported as an outflow of counterbalancing capacity (i.e., with a negative sign) under column 020 of Item 3.2 (‘Withdrawable central bank reserves’) and the corresponding cash inflow shall be reported under column 020 of Item 2.2.5 (‘Monies due not reported in 2.1 resulting from loans and advances granted to central banks’). As an aside, the instructions specifying that cash inflows shall not be accounted for in Item 3.1 (‘Coins and banknotes’) or Item 3.2 (‘Withdrawable central bank reserves’) shall only ensure that all cash inflows related to maturing transactions and/or maturing securities are only reported under Item 2 (‘Inflows’) and are not (additionally) reported as an inflow of counterbalancing capacity (in the form of coins and banknotes or central bank reserves) under Items 3.1 or 3.2.