EBA · 2025_7617 Final Q&A

Accrued interest on withdrawable central bank reserves

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2025-11-06
Answered
2026-10-09
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Should accrued interest on withdrawable central bank reserves be reported on Row 050 and Row 100 of C72.00 template?

Background

The LCR Delegated Regulation Article 10(1)(b) and  Article 10(1)(d) defines withdrawable central bank reserves as Level 1 High-Quality Liquid Assets (HQLA). However, the treatment of accrued interest that is withdrawable along with these reserves is not explicitly defined.  A previous EBA Q&A 2013_154 clarified that market value of a liquid asset is its ‘dirty price’. However, this guidance specifically refers to debt securities and does not address central bank reserves.

Answer

Provided that the accrued interest on central bank reserves are withdrawable within the meaning of Articles 10(1)(b)(iii) and 10(1)(d)(ii) of Delegated Regulation (EU) 2015/61, they shall be treated and reported accordingly. For the purpose of the above, credit institutions should consider the remuneration policies and accrual methods specified in the relevant central bank frameworks.

Original source: European Banking Authority, Q&A ID 2025_7617

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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