EBA · 2022_6619 Rejected question

Withdrawable Central Bank Reserves in ALMM C 66.01 when considered Liquid Assets

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2022-10-26
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Question

Where should withdrawable Central Bank Reserves that are considered Liquid Assets according to Regulation (EU) 2015/61 be allocated in ALMM C 66.01 Maturity Ladder?

Background

According to EBA Q&A 2018_4318 Withdrawable Central Bank Reserves that are available overnight at the latest shall be reported as inflows in column 020 of item 2.2.5 (‘Monies due not reported in 2.1 resulting from loans and advances granted to central banks’). In the amendment of Annex 23 of Regulation (EU) 2021/451 there seems to be a discrepancy with the above and the updated instructions. In point 21 of the General Instructions it is clear that non-withdrawable reserves are not to be reported in the Maturity Ladder The non-withdrawable part of the central bank reserves shall not be reported anywhere in the template, but nothing is mentioned for withdrawable reserves in this section of the instructions. In the instructions for item 2.2.5 where in the Q&A was stated that this item should be allocated the following is mentioned:This item shall not include withdrawable cash reserves as reported in item 3.2. Therefore, there seems to be a discrepancy between pre-DPM3.2 Q&A and DPM 3.2 instructions, since there is not any row in the inflows section where this item can be allocated
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6619

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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