Reporting of Interest from Central Bank Reserves in ALMM Maturity Ladder C66.01

Should interest from Central Bank Reserves be reported as inflows from Central Banks in the ALMM Maturity Ladder?

According to the Annex 23 of Regulation (EU) 2021/451 instructions for row 0640 (2.2.5 Monies due not reported in item 2.1 resulting from loans and advances granted to Central Banks) shall not include withdrawable cash reserves as reported in section 3.2 Counterbalancing Capacity. In point 6 of Part I: General instructions it is mentioned that Interest outflows and inflows from all on and off balance sheet instruments other than guarantees shall be included in all relevant items of the ‘outflows’ and ‘inflows’ sections,  in the corresponding time bucket where they fall due. Additionally, instructions for counterbalancing capacity state that To avoid double counting, cash-inflows shall not be accounted for in item 3.1 or 3.2 of the counterbalancing capacity, Finally, in point 21 of Part I: General Instructions it is clear that non-withdrawable reserves are not to be reported at all in the Maturity Ladder The non-withdrawable part of the central bank reserves shall not be reported anywhere in the template. If interest from central banks is considered unencumbered, row 0640 excludes central bank reserves that fulfil the definition of Counterbalancing Capacity and cash-inflows shall not be accounted as counterbalancing capacity, shall be considered that interest from central bank reserves should be populated as counterbalancing capacity in row 740 or as inflows from Central Banks in row 0640? Shall the interest abovementioned be calculated solely over the withdrawable central bank reserves or over the total amount of central bank reserves including Minimum Reserves (non-withdrawable and encumbered)?