EBA · 2025_7331 Rejected question

Reporting of retained own issuances in the ALMM C 66.01 maturity ladder template

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415, para. 3
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Competent authority
Submitted
2025-02-07
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Question

How should credit institutions report, at consolidated level, in the ALMM C 66.01 maturity ladder template, retained own issuances that do not appear on the consolidated balance sheet?

Background

The retained own issuances in question appear on the balance sheet (accounting) representation at the individual level, but do not appear on the balance sheet (accounting) representation at the consolidated level. In this regard, looking at the consolidated reporting, these assets may not comply with the literal reading of the instructions for completing the ALMM C 66.01 maturity ladder template which refer to “secured debt instruments issued by the institution that are central bank eligible and retained on the institution’s balance sheet”.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7331

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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