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

Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)

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Changes over time for: C 53.00 — LIQUIDITY COVERAGE — INFLOWS

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EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.

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C 53.00 — LIQUIDITY COVERAGE — INFLOWS

ANNEX XII Table 4: rows 1 - 140

Amount Inflow
Row ID Item Legal references010020030040050060
010-1030 INFLOWSArticle 425 of CRR
010-980 1 INFLOWS (CAPPED)Article 425 (1) of CRR
010-060 1.1. Monies due from customers that are not financial customersArticle 425 of CRR
0101.1.1.Monies due from retail customersArticle 425 of CRR
0201.1.2monies due from non-financial corporate customers paymentArticle 425 of CRR
0301.1.2.1Of which: that the institution owing those monies treats according to Article 422 (2) (e)Article 425 (2) (e)
0401.1.3monies due from central banksArticle 425 (2)(a) of CRR
0501.1.1.3.1Of which: that the institution owing those monies treats according to Article 422 (3) and (4)Article 425 (2)(e) of CRR
0601.1.4monies due from other entitiesArticle 425 (2)(a) of CRR
070-080 1.2 Monies due from financial customersArticle 425 (2) of CRR
0701.2.1that the institution owing those monies treats according to Article 422(3) and (4)Article 425 (2)(e) of CRR
0801.2.2that the competent authority has granted the permission to apply a lower outflow percentage according to Article 422.8Article 422(8) of CRR
090 1.3 monies due from trade financing transactions according to Article 425(2) point (b)Article 425 (2)(b) of CRR
100 1.4 assets with an undefined contractual end date that are callable within 30 daysArticle 425 (2)(c) of CRR
110 1.5 monies due from positions in major index equity instruments provided that there is no double counting with liquid assetsArticle 425 (2)(f) of CRR
Row ID Item Legal references extremely high liquidity and credit quality assets high liquidity and credit quality other liquidity and credit quality
Amount due Market value of the asset securing the transaction Amount due Market value of the asset securing the transaction Amount due Market value of the asset securing the transaction
120-930 1.6 Monies due from secured lending and capital market driven transactions as defined in Article 192: Article 425.2.(d) of CRR
120-1901.6.1.Other transferable assets representing claims on or guaranteed byArticle 416(1)(c) of CRR
120-1301.6.1.1transferable 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 assetsArticle 416(1)(c)(i) of CRR
1201.6.1.1.1representing claimsArticle 416(1)(c)(i) of CRR
1301.6.1.1.2guaranteed byArticle 416(1)(c)(i) of CRR
140-1501.6.1.2transferable 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 entityArticle 416(1)(c)(ii) of CRR
1401.6.1.2.1representing claims onArticle 416(1)(c)(ii) of CRR
1501.6.1.2.2guaranteed byArticle 416(1)(c)(ii) of CRR
160-1701.6.1.3transferable 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
1601.6.1.3.1representing claims onArticle 416(1)(c)(iii) of CRR
1701.6.1.3.2guaranteed byArticle 416(1)(c)(iii) of CRR
180-1901.6.1.4transferable assets representing claims on or guaranteed by the European Financial Stability Facility and the European Stability MechanismArticle 416(1)(c)(iv) of CRR
1801.6.1.4.1representing claims onArticle 416(1)(c)(iv) of CRR
1901.6.1.4.2guaranteed byArticle 416(1)(c)(iv) of CRR
200-2201.6.2total shares or units in CIUs with underlying assets specified in Article 416Article 416(6) and 418(2) CRR
2001.6.2.1underlying assets in point (a) of article 416(1)Article 418(2)(a) of CRR
2101.6.2.2underlying assets in point (b) and (c) of article 416(1)Article 418(2)(b) of CRR
2201.6.2.3underlying assets in point (d) of article 416(1)Article 418(2)(c) of CRR
2301.6.3assets 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 metArticle 416(2)(a)(iii) of CRR
240-2601.6.4non financial corporate bondsArticle 416(1)(b) or (d) of CRR
2401.6.4.1credit quality step 1Article 122 CRR
2501.6.4.2credit quality step 2Article 122 CRR
2601.6.4.3credit quality step 3Article 122 CRR
270-2901.6.5bonds issued by a credit institution eligible for the treatment set out in Article 129(4) or (5)Article 416(2)(a)(i) of CRR
2701.6.5.1credit quality step 1Article 129(4) or 129(5) of CRR
2801.6.5.2credit quality step 2Article 129(4) or 129(5) of CRR
2901.6.5.3credit quality step 3Article 129(4) or 129(5) of CRR
300-3201.6.6non 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) CRRArticle 416(2)(a)(i) of CRR
3001.6.6.1credit quality step 1Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
3101.6.6.2credit quality step 2Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
3201.6.6.3credit quality step 3Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
330-3501.6.7residential 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) CRRArticle 416(2)(a)(i) of CRR
3301.6.7.1credit quality step 1Chapter 5 Title 2 of part V and Article 125 of CRR
3401.6.7.2credit quality step 2Chapter 5, Title 2 of part V and Article 125 of CRR
3501.6.7.3credit quality step 3Chapter 5, Title 2, and Article 125 of CRR
360-3801.6.8bonds issued by a credit institution as defined in Article 52(4) of Directive 2009/65/EC other than those referred to in 1.9Article 416(2)(a)(ii) of CRR
3601.6.8.1credit quality step 1Article 129(4) or 129(5) of CRR
3701.6.8.2credit quality step 2Article 129(4) or 129(5) of CRR
3801.6.8.3credit quality step 3Article 129(4) or 129(5) of CRR
390-4101.6.9other transferable assets that are of extremely high liquidity and credit qualityArticle 416(1)(b) of CRR
3901.6.9.1credit quality step 1Chapter 2, Title 2, Part III of CRR
4001.6.9.2credit quality step 2Chapter 2, Title 2, Part III of CRR
4101.6.9.3credit quality step 3Chapter 2, Title 2, Part III of CRR
420-4401.6.10other transferable assets that are of high liquidity and credit qualityArticle 416(1)(d) of CRR
4201.6.10.1credit quality step 1Chapter 2, Title 2, Part III of CRR
4301.6.10.2credit quality step 2Chapter 2, Title 2, Part III of CRR
4401.6.10.3credit quality step 3Chapter 2, Title 2, Part III of CRR
450-4601.6.11Assets 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
4501.6.11.1assets not controlled by a liquidity management functionArticle 417 (c) of CRR
4601.6.11.2assets 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 marketsArticle 417 (b) of CRR
470-6601.6.12Items subject to supplementary reporting of liquid assets
4701.6.12.1CashAnnex III, article 1 CRR
4801.6.12.2Central bank exposures, to the extent that these exposures can be drawn down in times of stressAnnex III, article 2 CRR
490-5301.6.12.3transferable securities with a 0% risk weight and not an obligation of an institution or any of its affiliated entitiesAnnex III, article 3 CRR
4901.6.12.3.1representing claims on sovereignsAnnex III, article 3 CRR
5001.6.12.3.2claims guaranteed by sovereignsAnnex III, article 3 CRR
5101.6.12.3.3representing claims on or claims guaranteed by central banksAnnex III, article 3 CRR
5201.6.12.3.4representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authoritiesAnnex III, article 3 CRR
5301.6.12.3.5representing 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 banksAnnex III, article 3 CRR
5401.6.12.4Transferable securities other than those referred to in 3.3 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 countryAnnex III, article 4 CRR
550-5901.6.12.5transferable securities with a 20% risk weight and not an obligation of an institution or any of its affiliated entitiesAnnex III, article 5 CRR
5501.6.12.5.1representing claims on sovereignsAnnex III, article 5 CRR
5601.6.12.5.2claims guaranteed by sovereignsAnnex III, article 5 CRR
5701.6.12.5.3representing claims on or claims guaranteed by central banksAnnex III, article 5 CRR
5801.6.12.5.4representing claims on or claims guaranteed by non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authoritiesAnnex III, article 5 CRR
5901.6.12.5.5representing claims on or claims guaranteed by multilateral development banksAnnex III, article 5 CRR
6001.6.12.6transferable 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 Art. 5 of Annex III CRRAnnex III, article 6 CRR
6101.6.12.7transferable securities other than those referred to in 3.3 to 3.6 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 entitiesAnnex III, article 7 CRR
6201.6.12.8transferable securities other than those referred to in 3.3 to 3.7 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 Article 125Annex III, article 8 CRR
6301.6.12.9standby 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 assistanceAnnex III, article 9 CRR
6401.6.12.10Legal 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
6501.6.12.11exchange 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 affiliatesAnnex III, article 11 CRR
6601.6.12.12gold listed on a recognised exchange, held on an allocated basisAnnex III, article 12 CRR
670-9201.6.13ASSETS 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.
670-6901.6.13.1financial corporate bondsArticle 416 (2) of CRR
6701.6.13.1.1credit quality step 1Article 120(1) of CRR
6801.6.13.1.2credit quality step 2Article 120(1) of CRR
6901.6.13.1.3credit quality step 3Article 120(1) of CRR
700-7201.6.13.2own issuancesArticle 416.3(b) of CRR
7001.6.13.2.1credit quality step 1Article 120(1) of CRR
7101.6.13.2.2credit quality step 2Article 120(1) of CRR
7201.6.13.2.3credit quality step 3Article 120(1) of CRR
730-7501.6.13.3unsecured credit institution issuancesArticle 416 of CRR
7301.6.13.3.1credit quality step 1Article 120(1) of CRR
7401.6.13.3.2credit quality step 2Article 120(1) of CRR
7501.6.13.3.3credit quality step 3Article 120(1) of CRR
760-7801.6.13.4non residential mortgage backed instruments not already reported in 1.10 of the LCR-Assets' templateArticle 416 (4)(b) CRR
7601.6.13.4.1credit quality step 1Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
7701.6.13.4.2credit quality step 2Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
7801.6.13.4.3credit quality step 3Chapter 5, Title 2, and Article 123, 124, 125, 126 of CRR
790-8101.6.13.5residential mortgage backed instruments not already reported in 1.11 of the LCR-Assets' templateArticle 509(3)(a) CRR
7901.6.13.5.1credit quality step 1Chapter 5, Title 2 of Part III and Article 125 of CRR
8001.6.13.5.2credit quality step 2Chapter 5, Title 2 of Part III and Article 125 of CRR
8101.6.13.5.3credit quality step 3Chapter 5, Title 2 of Part III and Article 125 of CRR
8201.6.13.6equities listed on a recognised exchange and major index linked equity instruments, not self issued or issued by financial institutionsArticle 509(3)(c) and 416(4)(a) of CRR
8301.6.13.7goldArticle 509(3)(c) and 416(4)(a) of CRR
8401.6.13.8guaranteed bonds not already reported aboveArticle 509(3)(c) of CRR
8501.6.13.9covered bonds not already reported aboveArticle 509(3)(c) of CRR
8601.6.13.10corporate bonds not already reported aboveArticle 509(3)(c) of CRR
8701.6.13.11funds based on the assets reported in 4.5 - 4.9Article 509(3)(c) of CRR
880-9001.6.13.12other categories of central bank eligible securities or loansArticle 509(3)(c) of CRR
8801.6.13.12.1local government bondsArticle 509(3)(c) of CRR
8901.6.13.12.2commercial paperArticle 509(3)(c) of CRR
9001.6.13.12.3credit claimsArticle 416(4)(c) of CRR
910-9301.6.13.13Shar'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 banksArticle 509(2)(i) of CRR
9101.6.13.13.1credit quality step 1
9201.6.13.13.2credit quality step 2
9301.6.13.13.3credit quality step 3
Row ID Item Legal references Amount Inflow
940-960 1.7 Undrawn credit and liquidity facilities and other commitments received from intra-group entity in accordance with article 425(4) of CRRArticle 425 (4) of CRR
9401.7.1where all the conditions of Article 425.4 (a), (b) and (c) are met
9501.7.2where point (d) of Article 425(4) has been waived by the competent authorities and all the conditions of Article 425(4) (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 7, undrawn credit and liquidity facilities and other commitments received from intra-group entity in accordance with article 425(5)Article 425 (4) (a) and (b) and (c) of CRR
9601.7.3net receivables expected from the contracts listed in Annex II (net of collateral to be received that qualifies as liquid assets under Article 416)Article 425 (3) of CRR
970 1,8 payments due on liquid assets not reflected in the market value of the assetArticle 425 (7) of CRR
980 1,9 other inflows
990 2 TOTAL CASH INFLOWS EXCLUDED DUE TO THE CAPArticle 425 of CRR
1000-1030 3 INFLOWS EXEMPT FROM THE CAPArticle 425 (1) of CRR
1000 3.1 monies due from borrowers and bond investors related to mortgage lending funded by bonds eligible for the treatment set out in Article 129(4), (5) or (6) or in defined in Article 52(4) of Directive 2009/65/ECArticle 425 (1) of CRR
1010 3.2 inflows from promotional loans that the institution has passed throughArticle 425 (1) of CRR
1020 3.3 inflows qualifying fro the treatment set out in article 113(6) or 113(7)Article 425 (1) of CRR
1030 3.4 inflows from intra-group entity approved by competent authorityArticle 425 (1) of CRR

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