EBA · 2020_5150 Rejected question

Reporting of cash flows related to operating expenses / income in the C 66.00 maturity ladder template

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Competent authority
Submitted
2020-03-03
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Question

What type of operating income and expenses should be considered in the C 66.00 maturity ladder template?

Background

In accordance with the instructions for completing the maturity ladder template C 66.00, institutions should consider all material contractual cash flows resulting from non-financial activities such as taxes, bonuses, dividends and rents in the C 66.00 maturity ladder template. However, evidence was found suggesting that the approaches taken by institutions are divergent, making horizontal benchmarking difficult and the overall data quality questionable.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2020_5150

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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