Question ID
2023_6783
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Article
428i
Paragraph
III
Subparagraph
I
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
PART III: AVAILABLE STABLE FUNDING
Type of submitter
Individual
Subject matter
C_81.00 ASF from capital items and instruments - Tier 2
Question

It is written in article 428i (CRR2) that 'the amount of available stable funding shall be calculated by multiplying  the accounting value of various categories or types of liabilities and own funds by the available stable funding factors'.

Concrete example: please give us the answer

If credit institution has on balance sheet under Liabilities: (residual maturity for part of debt securities is more than 1 year and less than 5 years (2 000 000 eur) and other part has residual maturity more than 5 years)

1. Debt securities issued - 10 200 00 eur

          1.1 Debt certificates - 10 000 000 eur

          1.2 Interests payables on debt certificates - 200 000 eur

 

What amounts should be reported on NSFR C81.00 on row 0050, column 0030 - should it be 10 200 000 euros? Or amount is without interest - 10 000 000 euros?

Or should it be equal to C01.00 row 0771 (where amortization is used for those debt securities that have residual maturity less than 5 years)?

Also checked th Question: 2021_6016 - it does not give the aswer about the interests payables - should they be included or not?

 

Background on the question

It seems that from the article 428i the value what should be reported in C81.00 row 0050 = 10 200 000 euros (total amount of debt securities).

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it deals with is already explained or addressed in Regulation (EU) 2021/451 - ITS on supervisory reporting of institutions.

For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'. 

Status
Rejected question