EBA · 2023_6722 Rejected question

Reserves held by the credit institution in a central bank

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
460
Topic
Liquidity risk
Submitted by
Credit institution
Submitted
2023-02-20
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Question

How to report a negative eligible withdrawable amount in LCR template 72 row 050 ID 1.1.1.2. Item Withdrawable central bank reserves Amount/Market value column 010. For example Central bank balance:                                1,659,504 Minimum reserve:                                      2,323,727 Total withdrawable central bank reserve:     - 664,224   There are two EBA validition rule which indicates that withdrawable central bank reserves Amount/Market value should be >= 0. EBA v7683_s. : [C 72.00.a (All rows, c0010)] {C 72.00.a} >= 0. EBA v7681_s: : [C 72.00. r0010;0020;0030;0040;0050;0060;0070;0080;0090;0100;0110;0120;0130;0140;0150;0160;0170;0180;0190;0200;0210;0220;0230;0240;0250;0260;0270;0280;0290;0300;0310;0320;0330;0340;0350;0360;0370;0380;0390;0400;0410;0420;0430;0440;0450;0460;0470, c0040)] {C 72.00.a} >= 0

Background

According to Annex XXIV EBA_ITS-2015-04 ITS on reporting for the LCR. From the central bank reserve the  minimum reserve should be subtracked. Taking an average of the minimum reserve on their central bank account is permitted for institutions. It is possible that at the end of the month, the difference between the minimum reserve and the total withdrawable central bank reserve would be negative.  For example Central bank balance:                                1,659,504 Minimum reserve:                                      2,323,727 Total withdrawable central bank reserve:     - 664,224 (correct amount)
No answer published yet.

Original source: European Banking Authority, Q&A ID 2023_6722

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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