Annex XIII of Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (ITS on reporting) - on the instructions on reporting items requiring stable funding states in paragraph 4 of its general remarks that for the purposes of monitoring Stable Funding, for each category of assets reported in the required stable funding template, institutions shall provide a separate break down of the assets encumbrance as follows:

(i) The amount of assets reported which are unencumbered shall be reported in the first sub-category.
(ii) The amount of assets which are encumbered shall be reported in the relevant sub-line depending on the period of encumbrance, as follows:

i. for a period within three months
ii. for a period between three and 6 months
iii. for a period between 6 and 9 months
iv. for a period between 9 and 12 months
v. for a period greater than 12 months

Template C 60.00 of Annex XII of the ITS on reporting, on items requiring stable funding, does not contemplate such breakdown for rows 040 - 070 and rows 152-153. However rows 240 -290 of this template are envisaged as residual rows for "Other transferable assets not specified elsewhere" for assets under article 416 CRR which is the case for assets captured in rows 040 - 070 and rows 152-153.
Therefore amounts to be reported under rows 040 - 070 and 152 13 153 of C 60.00 should only include unencumbered amounts of the items therein referred. The encumbered amounts of these assets should be reported in rows 250 - 290 of C 60.00 depending on the period of encumbrance.