Commission Implementing Regulation (EU) No 680/2014Show full title

ANNEX XII Table 3: rows 1 - 188

				Amount	Outflow
Row	ID	Item	Legal references	010	020	030	040	050	060	070	080	090	100	110	120
020-1370	1	OUTFLOWS
020-100	1,1	retail deposits	Article 421 of CRR
020-040	1.1.1	covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country	Article 421(1) of CRR
020	1.1.1.1	part of an established relationship making withdrawal highly unlikely	Article 421(1)(a) of CRR
030	1.1.1.2	held in transactional accounts, including accounts to which salaries are regularly credited	Article 421(1)(b) of CRR
040	1.1.2	covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country which do not qualify to be reported in items 1.1.1.1 or 1.1.1.2	Article 421(2) of CRR
050	1.1.3	uninsured retail deposits	Article 421(2) of CRR
060-080	1.1.4	deposits subject to different outflows than specified in Article 421(1) or 421(2)	Article 421(3) of CRR
060	1.1.4.1	Category 1
070	1.1.4.2	Category 2
080	1.1.4.3	Category 3
090	1.1.5	deposits in third countries where a higher outflow is applied	Article 421(4) of CRR
100	1.1.6	deposits exempted from the calculation of outflows where the conditions of Art. 421(5)(a) and (b) have been met	Article 421(5) of CRR
110-1130	1,2	outflows on other liabilities
110	1.2.1	liabilities resulting from the institution's own operating expenses	Article 422(1) of CRR
Row	ID	Item	Legal references	Market value	Where the counterparty is not a central bank					Where the counterparty is a central bank					Where the counterparty is the central government, a public sector entity of the Member state in which the credit istitution has been authorised or has establised a branch, or a multilateral development bank (Art.422.2(d))
					extremely high liquidity and credit quality assets		high liquidity and credit quality		other liquidity and credit quality	extremely high liquidity and credit quality assets		high liquidity and credit quality		other liquidity and credit quality	Assets which do not qualify as liquid assets in accordance with Article 416
					Amount due	Value according to Art. 418 CRR	Amount due	Value according to Art. 418 CRR	Amount due	Amount due	Value according to Art. 418 CRR	Amount due	Value according to Art. 418 CRR	Amount due	Amount due
120-950	1.2.2	Liabilities resulting from secured lending and capital market driven transactions as defined in Article 192:	Article 422(2) of CRR
120-190	1.2.2.1	Other transferable assets representing claims on or guaranteed by	Article 416(1)(c) of CRR
120-130	1.2.2.1.1	transferable assets representing claims on or guaranteed by the central government of a Member State, a region with fiscal autonomy to raise and collect taxes, or of a third country in the domestic currency of the central or regional government, if the institution incurs a liquidity risk in that Member State or third country that it covers by holding those liquidity assets	Article 416(1)(c)(i) of CRR
120	1.2.2.1.1.1	representing claims	Article 416(1)(c)(i) of CRR
130	1.2.2.1.1.2	guaranteed by	Article 416(1)(c)(i) of CRR
140-150	1.2.2.1.2	transferable assets representing claims on or guaranteed by central banks and non-central government public sector entities in the domestic currency of the central bank and public sector entity	Article 416(1)(c)(ii) of CRR
140	1.2.2.1.2.1	representing claims on	Article 416(1)(c)(ii) of CRR
150	1.2.2.1.2.2	guaranteed by	Article 416(1)(c)(ii) of CRR
160-170	1.2.2.1.3	transferable assets representing claims on or guaranteed by the Bank for International Settlements, the International Monetary Fund, the Commission and multilateral development banks;	Article 416(1)(c)(iii) of CRR
160	1.2.2.1.3.1	representing claims on	Article 416(1)(c)(iii) of CRR
170	1.2.2.1.3.2	guaranteed by	Article 416(1)(c)(iii) of CRR
180-190	1.2.2.1.4	transferable assets representing claims on or guaranteed by the European Financial Stability Facility and the European Stability Mechanism	Article 416(1)(c)(iv) of CRR
180	1.2.2.1.4.1	representing claims on	Article 416(1)(c)(iv) of CRR
190	1.2.2.1.4.2	guaranteed by	Article 416(1)(c)(iv) of CRR
200-220	1.2.2.2	total shares or units in CIUs with underlying assets specified in Article 416	Article 416(6) and 418(2) CRR
200	1.2.2.2.1	underlying assets in point (a) of article 416(1)	Article 418(2)(a) of CRR
210	1.2.2.2.2	underlying assets in point (b) and (c) of article 416(1)	Article 418(2)(b) of CRR
220	1.2.2.2.3	underlying assets in point (d) of article 416(1)	Article 418(2)(c) of CRR
230	1.2.2.3	assets issued by a credit institution which has been set up by a Member State central or regional government where at least one of the conditions in Article 416 (2)(a)(iii) is met	Article 416(2)(a)(iii) of CRR
240-260	1.2.2.4	non financial corporate bonds	Article 416(1)(b) or (d) of CRR
240	1.2.2.4.1	credit quality step 1	Article 122 CRR
250	1.2.2.4.2	credit quality step 2	Article 122 CRR
260	1.2.2.4.3	credit quality step 3	Article 122 CRR
270-290	1.2.2.5	bonds issued by a credit institution eligible for the treatment set out in Article 129(4) or (5)	Article 416(2)(a)(i) of CRR
270	1.2.2.5.1	credit quality step 1	Article 129(4) or 129(5) of CRR
280	1.2.2.5.2	credit quality step 2	Article 129(4) or 129(5) of CRR
290	1.2.2.5.3	credit quality step 3	Article 129(4) or 129(5) of CRR
300-320	1.2.2.6	non residential mortgage backed instruments issued by a credit institution if demostrated to be of the hihgest credit quality as established by EBA pursuant to the criteria in Art. 509 (3),(4) and (5) CRR	Article 416(2)(a)(i) of CRR
300	1.2.2.6.1	credit quality step 1	Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
310	1.2.2.6.2	credit quality step 2	Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
320	1.2.2.6.3	credit quality step 3	Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
330-350	1.2.2.7	residential mortgage backed instruments issued by a credit institution if demostrated to be of the hihgest credit quality as established by EBA pursuant to the criteria in Art. 509 (3),(4) and (5) CRR	Article 416(2)(a)(i) of CRR
330	1.2.2.7.1	credit quality step 1	Chapter 5 Title 2 of part V and Article 125 of CRR
340	1.2.2.7.2	credit quality step 2	Chapter 5, Title 2 of part V and Article 125 of CRR
350	1.2.2.7.3	credit quality step 3	Chapter 5, Title 2, and Article 125 of CRR
360-380	1.2.2.8	bonds issued by a credit institution as defined in Art. 52(4) of Directive 2009/65/EC other than those referred to in 1.9 of LCR-Assets' template	Article 416(2)(a)(ii) of CRR
360	1.2.2.8.1	credit quality step 1	Article 129(4) or 129(5) of CRR
370	1.2.2.8.2	credit quality step 2	Article 129(4) or 129(5) of CRR
380	1.2.2.8.3	credit quality step 3	Article 129(4) or 129(5) of CRR
390-410	1.2.2.9	other transferable assets that are of extremely high liquidity and credit quality	Article 416(1)(b) of CRR
390	1.2.2.9.1	credit quality step 1	Chapter 2, Title 2, Part III of CRR
400	1.2.2.9.2	credit quality step 2	Chapter 2, Title 2, Part III of CRR
410	1.2.2.9.3	credit quality step 3	Chapter 2, Title 2, Part III of CRR
420-440	1.2.2.10	other transferable assets that are of high liquidity and credit quality	Article 416(1)(d) of CRR
420	1.2.2.10.1	credit quality step 1	Chapter 2, Title 2, Part III of CRR
430	1.2.2.10.2	credit quality step 2	Chapter 2, Title 2, Part III of CRR
440	1.2.2.10.3	credit quality step 3	Chapter 2, Title 2, Part III of CRR
450-460	1.2.2.11	Assets which meet the requirements of article 416 point (1) (b) and (d) but do not meet the requirements of Article 417 (b) and (c) CRR
450	1.2.2.11.1	assets not controlled by a liquidity management function	Article 417 (c) of CRR
460	1.2.2.11.2	assets not legally and practically readily available at any time during the next 30 days to be liquidated via outright sale via a simple repurchase agreements on an approved repurchase markets	Article 417 (b) of CRR
480-680	1.2.2.12	Items subject to supplementary reporting of liquid assets
480	1.2.2.12.1	Cash	Annex III, article 1 CRR
490	1.2.2.12.2	Central bank exposures, to the extent that these exposures can be drawn down in times of stress	Annex III, article 2 CRR
500-540	1.2.2.12.3	transferable securities with a 0% risk weight and not an obligation of an institution or any of its affiliated entities	Annex III, article 3 CRR
500	1.2.2.12.3.1	representing claims on sovereigns	Annex III, article 3 CRR
510	1.2.2.12.3.2	claims guaranteed by sovereigns	Annex III, article 3 CRR
520	1.2.2.12.3.3	representing claims on or claims guaranteed by central banks	Annex III, article 3 CRR
530	1.2.2.12.3.4	representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities	Annex III, article 3 CRR
540	1.2.2.12.3.5	representing claims on or claims guaranteed by Bank for International Settlements, the International Monetary Fund, the European Union, the European Financial Stability Facility, the European Stability Mechanism or multilateral development banks	Annex III, article 3 CRR
550	1.2.2.12.4	Transferable securities other than those referred to in 3.3 of the LCR-Assets' template representing claims on or claims guaranteed by sovereigns or central banks issued in domestic currencies by the sovereign or central bank in the currency and country in which the liquidity risk is being taken or issued in foreign currencies, to the extent that holding of such debt matches the liquidity needs of the bank’s operations in that third country	Annex III, article 4 CRR
570-610	1.2.2.12.5	transferable securities with a 20 % risk weight and not an obligation of an institution or any of its affiliated entities	Annex III, article 5 CRR
570	1.2.2.12.5.1	representing claims on sovereigns	Annex III, article 5 CRR
580	1.2.2.12.5.2	claims guaranteed by sovereigns	Annex III, article 5 CRR
590	1.2.2.12.5.3	representing claims on or claims guaranteed by central banks	Annex III, article 5 CRR
600	1.2.2.12.5.4	representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities	Annex III, article 5 CRR
610	1.2.2.12.5.5	representing claims on or claims guaranteed by multilateral development banks	Annex III, article 5 CRR
620	1.2.2.12.6	transferable securities other than those referred to in point 3.3 to 3.5 of the LCR-Assets's template that fulfil all the conditions specifed in Point 6 of Annex III CRR	Annex III, article 6 CRR
630	1.2.2.12.7	transferable securities other than those referred to in 3.3 to 3.6 of the LCR-Assets' template that qualify for a 50 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and do not represent a claim on an SSPE, an institution or any of its affiliated entities	Annex III, article 7 CRR
640	1.2.2.12.8	transferable securities other than those referred to in 3.3 to 3.7 of the LCR-Assets' template that are collateralised by assets that qualify for a 35 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and are fully and completely secured by mortgages on residential property in accordance with Art. 125 CRR	Annex III, article 8 CRR
650	1.2.2.12.9	standby credit facilities granted by central banks within the scope of monetary policy to the extent that these facilities are not collateralised by liquid assets and excluding emergency liquidity assistance	Annex III, article 9 CRR
660	1.2.2.12.10	Legal or statutory minimum deposits with the central credit institution and other statutory or contractually available liquid funding from the central credit institution or institutions that are members of the network referred to in Article 113(7), or eligible for the waiver provided in Article 10, to the extent that this funding is not colateralised by liqduid assets, if the credit institution belongs to a network in accordance with legal or statutory provisions.	Annex III, article 10 CRR
670	1.2.2.12.11	exchange traded, centrally cleared common equity shares, that are a constituent of a major stock index, denominated in the domestic currency of the Member State and not issued by an institution or any of its affiliates	Annex III, article 11 CRR
680	1.2.2.12.12	gold listed on a recognised exchange, held on an allocated basis	Annex III, article 12 CRR
690-920	1.2.2.13	ASSETS WHICH DO NOT MEET THE REQUIREMENTS OF ARTICLE 416 (1)-(3) OF CRR but still meet the requirements of Article 417 (b) and (c) CRR.
690-710	1.2.2.13.1	financial corporate bonds	Article 416 (2) of CRR
690	1.2.2.13.1.1	credit quality step 1	Article 120(1) of CRR
700	1.2.2.13.1.2	credit quality step 2	Article 120(1) of CRR
710	1.2.2.13.1.3	credit quality step 3	Article 120(1) of CRR
720-740	1.2.2.13.2	own issuances	Article 416.3(b) of CRR
720	1.2.2.13.2.1	credit quality step 1	Article 120(1) of CRR
730	1.2.2.13.2.2	credit quality step 2	Article 120(1) of CRR
740	1.2.2.13.2.3	credit quality step 3	Article 120(1) of CRR
750-770	1.2.2.13.3	unsecured credit institution issuances	Article 416 of CRR
750	1.2.2.13.3.1	credit quality step 1	Article 120(1) of CRR
760	1.2.2.13.3.2	credit quality step 2	Article 120(1) of CRR
770	1.2.2.13.3.3	credit quality step 3	Article 120(1) of CRR
780-800	1.2.2.13.4	asset backed securities not already reported in 1.10 to 1.11.3	Article 416 (4)(b) CRR
780	1.2.2.13.4.1	credit quality step 1	Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
790	1.2.2.13.4.2	credit quality step 2	Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
800	1.2.2.13.4.3	credit quality step 3	Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
810-830	1.2.2.13.5	residential mortgage backed securities not already reported in 1.10 to 1.11.3	Article 509(3)(a) CRR
810	1.2.2.13.5.1	credit quality step 1	Chapter 5, Title 2 of Part III and Article 125 of CRR
820	1.2.2.13.5.2	credit quality step 2	Chapter 5, Title 2 of Part III and Article 125 of CRR
830	1.2.2.13.5.3	credit quality step 3	Chapter 5, Title 2 of Part III and Article 125 of CRR
840	1.2.2.13.6	equities listed on a recognised exchange and major index linked equity instruments, not self issued or issued by financial institutions	Article 509(3)(c) and 416(4)(a) of CRR
850	1.2.2.13.7	gold	Article 509(3)(c) and 416(4)(a) of CRR
860	1.2.2.13.8	guaranteed bonds not already reported above	Article 509(3)(c) of CRR
870	1.2.2.13.9	covered bonds not already reported above	Article 509(3)(c) of CRR
880	1.2.2.13.10	corporate bonds not already reported above	Article 509(3)(c) of CRR
890	1.2.2.13.11	funds based on the assets reported in 4.5 -4.9	Article 509(3)(c) of CRR
900-920	1.2.2.13.12	other categories of central bank eligible securities or loans	Article 509(3)(b) of CRR
900	1.2.2.13.12.1	local government bonds	Article 509(3)(b) of CRR
910	1.2.2.13.12.2	commercial paper	Article 509(3)(b) of CRR
920	1.2.2.13.12.3	credit claims	Article 416(4)(c) of CRR
930-950	1.2.2.14	Reporting of Shar'iah compliant assets as an alternative assets under 509(2)(i)
930-950	1.2.2.14.1	Shar'iah -compliant financial products as an alternative to assetss that would qualify as liquid assets for the purposes of Article 416, for the use of Shar'iah compliant banks	Article 509(2)(i) of CRR
930	1.2.2.14.1.1	credit quality step 1
940	1.2.2.14.1.2	credit quality step 2
950	1.2.2.14.1.3	credit quality step 3
Row	ID	Item	Legal References	Amount deposited by clients that are financial customers	Outflow	Amount deposited by clients that are not financial customers	Outflow	Amount
960-1030	1.2.3	deposits that have to be maintained by the depositor:	Article 422 (3) of CRR
960-990	1.2.3.1.	in order to obtain clearing, custody or cash management services or other comparable services (excluding correspondent banking or prime brokerage services)	Article 422 (3)(a) of CRR
960-970	1.2.3.1.1	which are covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country
960	1.2.3.1.1.1	of which there is evidence that the client is unable to withdraw amounts legally due over a 30 day horizon without compromising its operational functionality
970	1.2.3.1.1.2	of which there is no evidence that the client is unable to withdraw amounts legally due over a 30 day horizon without compromising its operational functionality
980-990	1.2.3.1.2	which are not covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country
980	1.2.3.1.2.1	of which there is evidence that the client is unable to withdraw amounts legally due over a 30 day horizon without compromising its operational functionality
990	1.2.3.1.2.2	of which there is no evidence that the client is unable to withdraw amounts legally due over a 30 day horizon without compromising its operational functionality
1000	1.2.3.2	in the context of an established operational relationship other than that reported in 1.2.3.1.1 and 1.2.3.1.2	Article 422 (3)(c) of CRR
1010	1.2.3.2.1	of which are correspondent banking or prime brokerage services	Article 422 (3)(c) and (4) of CRR
1020	1.2.3.3	in the context of common task sharing within an institutional protection scheme meeting the requirements of Article 113(7) or as a legal or statutory minimum deposit by another entity being a member of the same institutional protection scheme	Article 422 (3)(b) of CRR
1030	1.2.3.4	to obtain cash clearing and central credit institution services and where the credit institution belongs to a network in accordance with legal or statutory provisions;	Article 422.3(d) of CRR
1040	1.2.4	Deposits from credit institutions placed at central credit institutions that are considered as liquid assets in accordance with Article 416(1)(f)	Article 422(3) of CRR
1050	1.2.5	liqudity lines for assets specified in Article 416(1)(f)	Article 416(1)(f)
Row	ID	Item	Legal References	Amount	Outflow
1060-1070	1.2.6	liabilities not reported in 1.2.2 to 1.2.5 resulting from deposits by clients that are not financial customers	Article 422(5) of CRR
1060	1.2.6.1	which are covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country	Article 422(5) of CRR
1070	1.2.6.2	which are not covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country	Article 422(5) of CRR
1080	1.2.7	net amount payable from the contracts listed in Annex II (net of collateral to be received that qualifies as liquid assets under Article 416	Article 422(6) of CRR
1090-1100	1.2.8	liabilities for which the competent authority has determined a lower outflow in accordance with Article 422(8)	Article 422(8) of CRR
1090	1.2.8.1	where all the conditions of Article 422(8) (a), (b), (c) and (d) are met	Article 422(8) of CRR
1100	1.2.8.2	where point (d) of Article 422(8)(d) has been waived by the competent authorities and all the conditions of Article 422 (8) (a), (b), and (c) are met for the purposes of applying the intra-group treatment of Article 19 (1)(b) in relation to institutions that are not subject to the waiver of Article 8 liabilities for which the competent authority has determined a lower outflow in accordance with article 422(9)	Article 422(9) of CRR
1110-1120	1.2.9	outflows not captured above	Article 420(1)(e) of CRR
1110	1.2.9.1	liabilities, including any contractual arrangements such as other off balance sheet and contingent funding obligations, including, but not limited to committed funding facilities, un-drawn loans and advances to wholesale counterparties, mortgages that have been agreed but not yet drawn down, credit cards, overdrafts, planned outflows related to renewal or extension of new retail or wholesale loans, planned derivative payables	Article 420(2) of CRR
1120	1.2.9.2	trade finance off balance sheet related products, as defined in Article 429 and Annex I	Article 420(2) of CRR
1130	1.2.10	all other liabilities	Article 422(7) of CRR
Row	ID	Item	Legal References	Amount	Outflow	Market value	Value according to Article 418 of the CRR
1140-1210	1,3	additional Outflows
1140	1.3.1	for collateral other than assets referred to in Article 416.1(a) to (c) which is posted by the institution for contracts listed in Annex II and credit derivatives	Article 423(1) of CRR
1150	1.3.2	corresponding to additional collateral needs that would result from a material deterioration in the credit quality of the institution	Article 423(2) of CRR
1160	1.3.3	corresponding to additional collateral needs that would result from the impact of an adverse market scenario on the institution's derivatives transaction, financing transactions and other contracts if material	Article 423 (3) of CRR
1170	1.3.4	corresponding to the market value of securities or other assets sold short and to be delivered within the 30 days horizon unless the institution owns the securities to be delivered or has borrowed them at terms requiring their return only after the 30 day horizon and the securities do not form part of the institutions liquid assets	Article 423 (4) of CRR
1180	1.3.5	corresponding to the excess collateral the institution holds that can be contractually called at any time by the counterparty	Article 423(5)(a) of CRR
1190	1.3.6	corresponding to collateral that is due to be returned to a counterparty	Article 423(5)(b) of CRR
1200	1.3.7	corresponding to collateral that corresponds to assets that would qualify as liquid assets for the purposes of Article 416 that can be substituted for assets corresponding to assets that would not qualify as liquid assets for the purposes of Article 416 without the consent of the institution.	Article 423(5)(c) of CRR
1210	1.3.8	deposits received as collateral	Article 423(6) of CRR
Row	ID	Item	Legal References	Amount	Outflow
1220-1370	1,4	outflows from credit and liquidity facilities
1220	1.4.1	maximum amount that can be drawn of undrawn committed credit facilities and undrawn committed liquidity facilities for retail clients	Article 424 (2) of CRR
1230-1240	1.4.2	maximum amount that can be drawn of undrawn committed credit facilities and undrawn committed liquidity facilities for clients other than retail and financial customers	Article 424(3) of CRR
1230	1.4.2.1	undrawn committed credit facilities
1240	1.4.2.2	undrawn committed liquidity facilities
1250	1.4.3	maximum amount that can be drawn of undrawn liquidity facilities that has been provided to an SSPE for the purpose of enabling such SSPE to purchase assets other than securities from clients that are not financial customers that exceeds the amount of assets currently purchased from clients and where the maximum amount that can be drawn is contractually limited to the amount of assets currently purchased	Article 424(4) of CRR
1260-1270	1.4.4	maximum amount that can be drawn of other undrawn committed credit faciltiies and undrawn committed liquidity facilities not reported in 1.4.1, 1.4.2 or 1.4.3	Article 424(5) of CRR
1260	1.4.4.1	granted to SSPEs other than those in 1.4.3	Article 424(5) (a) of CRR
1270	1.4.4.2	arrangements under which the institution is required to buy or swap assets from an SSPE	Article 424 (5)(b) of CRR
1280-1290	1.4.4.3	extended to credit institutions	Article 424(5)(c) of CRR
1280	1.4.4.3.1	undrawn committed credit facilities
1290	1.4.4.3.2	undrawn committed liquidity facilities
1300-1310	1.4.4.4	extended to financial institutions and investment firms	Article 424(5) (d) of CRR
1300	1.4.4.4.1	undrawn committed credit facilities
1310	1.4.4.4.2	undrawn committed liquidity facilities
1320	1.4.4.5	extended to other clients
1330	1.4.4.6	extended to intra-group entity in accordance with article 424(5)	Article 424(5) (d) of CRR
1340	1.4.5	maximum amount that can be drawn of undrawn credit and liquidity facilities granted for the purpose of funding promotional loans	Article 424(6) of CRR
1350	1.4.6	maximum amount that can be drawn from all other contingent liabilities
1360	1.4.6.1	Of which: extended to intra-group entity in accordance with Article 424(5)	Article 424(5) CRR
1370	1.4.7	Outflows according to Article 105 CRD	Article 105 CRD