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

ANNEX XXV Table 6: rows 1 - 119

a Collateral swap transactions additionally need to be reported in template C 75.01 of ANNEX XXIV.]
[F1 #	Item			Decision	Reporting
1	Inflow meeting the operational criteria as specified in Article 32, such as: Exposure is not past due (Article 32(1)) Credit institution has no reason to expect non-performance within 30 calendar days (Article 32(1)) Credit institutions shall not take into account inflows from any new obligation entered into (Article 32(7)) No inflows shall be reported in case inflows are already netted against outflows (Article 26) Credit institutions shall not take into account any inflows from any of the liquid assets referred to in Title II other than payments due on the assets that are not reflected in the market value of the asset (Article 32(6))			No	No Reporting
				Yes	# 2
2	Forward starting transaction			Yes	# 3
				No	# 5
3	Forward transaction entered into subsequent to the reporting date;			Yes	No Reporting
				No	# 4
4	Forward transaction that start within the 30 day horizon and mature after the 30-day horizon where the initial leg produces a net inflow			Yes	Row 260, ID 1.1.11.
				No	No Reporting
5	Inflows within a group or an institutional protection scheme			Yes	# 6
				No	# 7
6	Inflows from undrawn credit or liquidity facilities provided by members of a group or an institutional protection scheme where the competent authority has granted permission to apply a higher inflow rate (Article 34)			Yes	Row 250, ID 1.1.10.
				No	# 7
7	Inflows from secured lending and capital markets-driven transactions with the exception of derivatives (Article 32(3)(b)-(c);(e)-(f))			Yes	# 23
				No	# 8
8	Monies due from securities maturing within 30 calendar days (Article 32(2)(c))			Yes	Row 190, ID 1.1.5.
				No	# 9
9	Monies due from trade financing transactions with a residual maturity of no more than 30 days (Article 32(2)(b))			Yes	Row 180, ID 1.1.4.
				No	# 10
10	Loans with an undefined contractual end date (Article 32(3)(i))			Yes	# 11
				No	# 12
11	Interest and minimum payments from loans with an undefined contractual end date that are contractually due and that are subject to an actual cash inflow within the next 30 days			Yes	# 12
				No	Row 200, ID 1.1.6.
12	Monies due from positions in major index equity instruments provided that there is no double counting with liquid assets (Article 32(2)(d))			Yes	Row 210, ID 1.1.7.
				No	# 13
13	Inflows from the release of balances held in segregated accounts in accordance with regulatory requirements for the protection of customer trading assets (Article 32(4))			Yes	Row 230, ID 1.1.8.
				No	# 14
14	Derivatives cash inflows net by counterparty and collateral (Article 32(5))			Yes	Row 240, ID 1.1.9.
				No	# 15
15	Inflows related to outflows in accordance with promotional loan commitments referred to in Article 31(9) (Article 32(3)(a))			Yes	Row 170, ID 1.1.3.
				No	# 16
16	Monies due from central banks and financial customers with a residual maturity of no more than 30 days (Article 32(2)(a))			Yes	# 20
				No	# 17
17	Monies due from non-financial customers (except for central banks) not corresponding to principal repayment (Article 32(2))			Yes	Row 040, ID 1.1.1.1.
				No	# 18
18	Other monies due from non-financial customers (except for central banks) (Article 32(3)(a))			Yes	# 19
				No	Row 260, ID 1.1.11.
19	Other monies due from non-financial customers (except for central banks) (Article 32(3)(a))	# 19.1	Retail customers	Yes	Row 060, ID 1.1.1.2.1.
				No	# 19.2
		# 19.2	Non-financial corporates	Yes	Row 070, ID 1.1.1.2.2.
				No	# 19.3
		# 19.3	Sovereigns, MDBs and PSEs	Yes	Row 080, ID 1.1.1.2.3.
				No	Row 090, ID 1.1.1.2.4.
20	Inflows from financial customers being classified as operational deposits (Article 32(3)(d))			Yes	# 21
				No	# 22
21	Credit institution is able to establish a corresponding symmetrical inflow rate (Article 32(3)(d))			Yes	Row 120, ID 1.1.2.1.1.
				No	Row 130, ID 1.1.2.1.2.
22	Monies due from central banks (Article 32(2)(a))			Yes	Row 150, ID 1.1.2.2.1.
				No	Row 160, ID 1.1.2.2.2.
23	Collateral Swap Transaction (Article 32(3)(e))			Yes	Row 410, ID 1.3 a
				No	# 24
24	Transaction is conducted with a central bank			Yes	#25
				No	# 31
25	Collateral is generally eligible as a liquid asset (irrespective or not whether it is re-used in another transaction and irrespective of whether the asset meets the operational requirement under Article 8)			Yes	# 26
				No	# 30
26	Collateral is used to cover short positions			Yes	Row 297, ID 1.2.1.2
				No	# 27
27	Collateral received meets the operational requirements under Article 8			Yes	# 28
				No	# 29
28	Secured funding transaction secured by (Article 32(3)(b)):	# 28.1	Level 1 collateral excluding extremely high quality covered bonds	Yes	Row 269, ID 1.2.1.1.1 + Row 271, ID 1.2.1.1.1.1
				No	# 28.2
		# 28.2	Level 1 collateral which is extremely high quality covered bonds	Yes	Row 273, ID 1.2.1.1.2 + Row 275, ID 1.2.1.1.2.1
				No	# 28.3
		# 28.3	Level 2A collateral	Yes	Row 277, ID 1.2.1.1.3 + Row 279, ID 1.2.1.1.3.1
				No	# 28.4
		# 28.4	Level 2B asset backed securities (residential or auto) collateral	Yes	Row 281, ID 1.2.1.1.4 + Row 283, ID 1.2.1.1.4.1
				No	# 28.5
		# 28.5	Level 2B high quality covered bonds collateral	Yes	Row 285, ID 1.2.1.1.5 + Row 287, ID 1.2.1.1.5.1
				No	# 28.6
		# 28.6	Level 2B asset backed securities (commercial or individuals) collateral	Yes	Row 289, ID 1.2.1.1.6 + Row 291, ID 1.2.1.1.6.1
				No	Row 293, ID 1.2.1.1.7 + Row 295, ID 1.2.1.1.7.1
29	Secured funding transaction secured by (Article 32(3)(b)):	# 29.1	Level 1 collateral excluding extremely high quality covered bonds	Yes	Row 269, ID 1.2.1.1.1
				No	# 29.2
		# 29.2	Level 1 collateral which is extremely high quality covered bonds	Yes	Row 273, ID 1.2.1.1.2
				No	# 29.3
		# 29.3	Level 2A collateral	Yes	Row 277, ID 1.2.1.1.3
				No	# 29.4
		# 29.4	Level 2B asset backed securities (residential or auto) collateral	Yes	Row 281, ID 1.2.1.1.4
				No	# 29.5
		# 29.5	Level 2B high quality covered bonds collateral	Yes	Row 285, ID 1.2.1.1.5
				No	# 29.6
		# 29.6	Level 2B asset backed securities (commercial or individuals) collateral	Yes	Row 289, ID 1.2.1.1.6
				No	Row 293, ID 1.2.1.1.7
30	Collateral that does not qualify as a liquid asset (Article 32(3)(b)) and is non-liquid equity			Yes	Row 301, ID 1.2.1.3.1
				No	Row 303, ID 1.2.1.3.2
31	Collateral is generally eligible as a liquid asset (irrespective or not whether it is re-used in another transaction and irrespective of whether the asset meets the operational requirement under Article 8)			Yes	# 32
				No	# 36
32	Collateral is used to cover short positions			Yes	Row 337, ID 1.2.2.2
				No	# 33
33	Collateral received meets the operational requirements under Article 8			Yes	# 34
				No	# 35
34	Secured funding transaction secured by (Article 32(3)(b))	# 34.1	Level 1 collateral excluding extremely high quality covered bonds	Yes	Row 309, ID 1.2.2.1.1 + Row 311, ID 1.2.2.1.1.1
				No	# 34.2
		# 34.2	Level 1 collateral which is extremely high quality covered bonds	Yes	Row 313, ID 1.2.2.1.2 + Row 315, ID 1.2.2.1.2.1
				No	# 34.3
		# 34.3	Level 2A collateral	Yes	Row 317, ID 1.2.2.1.3 + Row 319, ID 1.2.2.1.3.1
				No	# 34.4
		# 34.4	Level 2B asset backed securities (residential or auto) collateral	Yes	Row 321, ID 1.2.2.1.4 + Row 323, ID 1.2.2.1.4.1
				No	# 34.5
		# 34.5	Level 2B high quality covered bonds collateral	Yes	Row 325, ID 1.2.2.1.5 + Row 327, ID 1.2.2.1.5.1
				No	# 34.6
		# 34.6	Level 2B asset backed securities (commercial or individuals) collateral	Yes	Row 329, ID 1.2.2.1.6 + Row 331, ID 1.2.2.1.6.1
				No	Row 333, ID 1.2.2.1.7 + Row 335, ID 1.2.2.1.7.1
35	Secured funding transaction secured by (Article 32(3)(b))	# 35.1	Level 1 collateral excluding extremely high quality covered bonds	Yes	Row 309, ID 1.2.2.1.1
				No	# 35.2
		# 35.2	Level 1 collateral which is extremely high quality covered bonds	Yes	Row 313, ID 1.2.2.1.2
				No	# 35.3
		# 35.3	Level 2A collateral	Yes	Row 317, ID 1.2.2.1.3
				No	# 35.4
		# 35.4	Level 2B asset backed securities (residential or auto) collateral	Yes	Row 321, ID 1.2.2.1.4
				No	# 35.5
		# 35.5	Level 2B high quality covered bonds collateral	Yes	Row 325, ID 1.2.2.1.5
				No	# 35.6
		# 35.6	Level 2B asset backed securities (commercial or individuals) collateral	Yes	Row 329, ID 1.2.2.1.6
				No	Row 333, ID 1.2.2.1.7
36	Collateral that does not qualify as a liquid asset (Article 32(3)(b))	# 36.1	margin loans: collateral is non-liquid	Yes	Row 341, ID 1.2.2.3.1.
				No	# 36.2
		# 36.2	collateral is non-liquid equity	Yes	Row 343, ID 1.2.2.3.2.
				No	Row 345, ID 1.2.2.3.3.

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).