NSFR calculation - deposits

The instructions to the reporting template on items providing stable funding (C 61.00) in Regulation (EU) No 680/2014 specify that, for the purpose of determining the residual maturity of liabilities, institutions have to consider the earliest date at w hich such liabilities can contractually be called, except for retail deposits for w hich the same assumptions as applied in the context of the LCR shall be used. On this basis, and referring to the tw o questions, institutions shall consider the following: (a) for retail deposits, institutions shall not take into account options for early w ithdrawals w here the depositor has to pay a material penalty for early w ithdraw als, w ith such penalty being laid dow n in Article 25(4)(b) of Delegated Regulation (EU) 2015/61;and (b) for all other deposits not referred to under (a), institutions shall consider the earliest date at w hich deposits can contractually be called, irrespective of any penalty to be paid for early w ithdrawal. For the purpose of determining the materiality of a penalty to be paid in the context of the retail deposits referred to under (a), institutions are expected to consider the high-level principles set out in the first EBA report on the monitoring of the implementation of the LCR in the EU ( Link , see in particular Chapter 2.2 of this report).