Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance) (c. 575)

PART SIX LIQUIDITY

TITLE III REPORTING ON STABLE FUNDING

Article 427 Items providing stable funding

1. Institutions shall report to the competent authorities, in accordance with the reporting requirements set out in Article 415(1) and the uniform reporting formats referred to in Article 415(3), the following items and their components in order to allow an assessment of the availability of stable funding:

(a) the following own funds, after deductions have been applied, where appropriate:

(i)

tier 1 capital instruments;

(ii)

tier 2 capital instruments;

(iii)

other preferred shares and capital instruments in excess of Tier 2 allowable amount having an effective maturity of one year or greater;

(b) the following liabilities not included in point (a):

(i)

retail deposits that qualify for the treatment set out in Article 421(1);

(ii)

retail deposits that qualify for the treatment set out in Article 421(2);

(iii)

deposits that qualify for the treatment set out in Article 422 (3) and (4);

(iv)

of the deposits referred to in point (iii), those that are subject to a deposit guarantee scheme in accordance with Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country deposit guarantees within the terms of Article 421(2);

(v)

of the deposits referred to in point (iii), those that fall under point (b) of Article 422(3);

(vi)

of the deposits referred to in point (iii), those that fall under point (d) of Article 422(3);

(vii)

amounts deposited not falling under point (i), (ii) or (iii) if they are not deposited by financial customers;

(viii)

all funding obtained from financial customers;

(ix)

separately for amounts falling under points (vii) and (viii) respectively, funding from secured lending and capital market-driven transactions as defined in point (3) of Article 192:

• collateralised by assets that would qualify as liquid assets in accordance with Article 416;

• collateralised by any other assets;

(x)

liabilities resulting from securities issued qualifying for the treatment set out in Article 129(4) or (5) or as referred to in Article 52(4) of Directive 2009/65/EC;

(xi)

the following other liabilities resulting from securities issued that do not fall under point (a):

• liabilities resulting from securities issued with an effective maturity of one year or greater;

• liabilities resulting from securities issued with an effective maturity of less than one year;

(xii)

any other liabilities.

2. Where applicable, all items shall be presented in the following five buckets according to the closest of their maturity date and the earliest date at which they can contractually be called:

(a) within three months;

(b) between three and six months;

(c) between six and nine months;

(d) between nine and 12 months;

(e) after 12 months.