EBA · 2024_7052 Final Q&A

Interest flows

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Implementing Technical Standards on Supervisory Reporting amendments with regards to ALMM
Topic
Liquidity risk
Submitted by
Individual
Submitted
2024-04-04
Answered
2024-11-29
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

Interest flows for retail on sight accounts (without contractual maturity)

Background

For retail retail on sight accounts (without contractual maturity), which amount of interest should be considered? Only up to one day as this is the duration reported on the template or should it be higher according to duration based on internal models?

Answer

Following paragraphs 6 and 12(c) of Part I of Annex XXIII - instructions for completing the maturity ladder template of Annex XXII of Commission Implementing Regulation (EU) 2021/451; sight retail deposits (without a stated maturity) should be reported overnight including the interest flows accrued and not settled yet that can be called for pay-out by the provider of the funding – following the provisions set out in Article 22(2)(b) of Delegated Regulation (EU) 2015/61. The same approach should apply to the LCR reporting (C73.00) – which follows Q&A 2017_3128.

Original source: European Banking Authority, Q&A ID 2024_7052

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

Interest Rate Cashflows due within 30 days

Answered 2021-03-05

Reporting of interest-related cash flows in the C 66.00 maturity ladder template

Answered 2020-12-04

Treatment of interest outflows for retail deposits

Answered 2017-07-28

How the various types of sight deposit are to be treated in ALMM templates C68.00, C69.00 & C70.00, and whether it is possible to achieve a consistent treatment given the differences in requirements across these templates.

Answered 2015-12-18

Reporting liquidity outflow of non-retail deposits

Answered 2021-03-05

More Q&As on this topic

LCR treatment of issuances with automatic optionality/knock-out features

Answered 2026-04-24

LCR treatment of open maturity reverse repos which can be terminated at any point in time

Answered 2024-05-03

Encumbrance duration of reverse repo in NSFR when the received collateral has been sold short

Answered 2023-01-20

Definition of 'past due' for the purpose of the LCR

Answered 2022-12-22

Distribution of retail and wholesale term deposits in the ASF tables of the NSFR report according to the remaining term of the contract.

Answered 2022-12-22

📋 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.