EBA · 2022_6389 Rejected question

Amortised amounts of tier 2 capital instruments as source of ASF

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
428o
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2022-03-07
Browse ECB SSM Register → More Q&As on this regulation →

Question

Can the amortised amounts of tier 2 capital instruments (as per Article 64 CRR) be included among other capital instruments (as per Art. 428o (d) CRR) for the purpose of calculating available stable funding (Part Six, Title IV CRR)?

Background

The introduction of the new NSFR requirements in June 2021 saw the modification of that which was formerly permissible for reporting purposes (namely, the inclusion of the amortised value of tier 2 capital instruments as a component of Available Stable Funding, as Art. 427(1)(a)(ii) related to tier 2 capital instruments and not items), to an apparent exclusion from tier 2 for the purposes of satisfying the minimum requirements newly stipulated under Art. 428b within Art. 428o(c) as the former related to tier 2 items.  Can amortised amounts of tier 2 be included among other capital instruments (for the purpose of addressing Art. 428o (d))?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6389

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.

Similar Q&As

Calculation of outstanding Tier 2 capital, following pre-payment of amounts that have been amortised or phased-out

Answered 2014-06-20

ASF factors for Additional Tier 1 items as wells as Tier 2 items and other capital instruments maturing between 6 month and 1 year

Answered 2025-10-07

C_81.00 ASF from capital items and instruments

Answered 2022-02-04

Investment in Tier 2 capital by subsidiary

Answered 2016-07-15

Amount of certain CET1 items available for stable funding

Answered 2023-02-17

More Q&As on this topic

COREP Additional Liquidity Monitoring Metrics - technical implementation of DPM v4.2 for template C_67.00.a and C_67.00.w - SubCategory "new_CO4" used instead of "new_CO1"

Answered 2026-03-13

ASF factors for Additional Tier 1 items as wells as Tier 2 items and other capital instruments maturing between 6 month and 1 year

Answered 2025-10-07

Treatment of wholesale term deposits with early withdrawal penalty clauses for maturity ladder purposes

Answered 2025-07-11

Own secured debt issues in Top 10 - C71.00

Answered 2025-02-21

Treatment of deposits pledged as collateral against loans in c66.01

Answered 2025-01-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.