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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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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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[F1Row | Legal references and instructions |
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010 | 1. TOTAL INFLOWSArticle 32, Article 33 and Article 34 of Commission Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 010 of C 74.00 of ANNEX XXIV
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020 | 1.1. Inflows from unsecured transactions/depositsArticles 32, 33 and 34 of Commission Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 020 of C 74.00 of ANNEX XXIV
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030 | 1.1.1. monies due from non-financial customers (except for central banks)Article 32(3)(a) of Commission Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 030 of C 74.00 of ANNEX XXIV
Monies due from secured lending and capital market driven transactions with a non-financial customer that are collateralised by liquid assets in accordance with Title II of Commission Delegated Regulation (EU) 2015/61, where these transactions are specified in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013, shall be reported in section 1.2., and shall not be reported in section 1.1.1. Monies due from such transactions that are collateralised by transferable securities that do not qualify as liquid assets in accordance with Title II of Commission Delegated Regulation (EU) 2015/61 shall be reported in section 1.2., and shall not be reported in section 1.1.1. Monies due from such transactions with non-financial customers that are collateralised by non-transferable assets that do not qualify as liquid assets in accordance with Title II of Commission Delegated Regulation (EU) 2015/61 shall be reported in the relevant row of section 1.1.1. Monies due from central banks shall be reported in section 1.1.2. and shall not be reported here. |
040 | 1.1.1.1. monies due from non-financial customers (except for central banks) not corresponding to principal repaymentArticle 32(3)(a) of Commission Delegated Regulation (EU) 2015/61 Monies to be received from non-financial customers (except for central banks) not corresponding to principal repayment. These inflows include interest and fees due from non-financial customers (except for central banks). Monies due from central banks not corresponding to principal repayment shall be reported in section 1.1.2. and shall not be reported here. |
050 | 1.1.1.2. other monies due from non-financial customers (except for central banks)Article 32(3)(a) of Commission Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 050 of C 74.00 of ANNEX XXIV
Monies due from non-financial customers (except for central banks) not corresponding to principal repayment shall be reported in section 1.1.1.1. and shall not be reported here. Other monies due from central banks shall be reported in section 1.1.2. and shall not be reported here. Inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Commission Delegated Regulation (EU) 2015/61 shall be reported in section 1.1.3. and shall not be reported here. |
060 | 1.1.1.2.1. monies due from retail customersArticle 32(3)(a) of Commission Delegated Regulation (EU) 2015/61 Monies due from retail customers. |
070 | 1.1.1.2.2. monies due from non-financial corporatesArticle 32(3)(a) of Commission Delegated Regulation (EU) 2015/61 Monies due from non-financial corporates. |
080 | 1.1.1.2.3. monies due from sovereigns, multilateral development banks and public sector entitiesArticle 32(3)(a) of Commission Delegated Regulation (EU) 2015/61 Monies due from sovereigns, multilateral development banks and public sector entities. |
090 | 1.1.1.2.4. monies due from other legal entitiesArticle 32(3)(a) of Commission Delegated Regulation (EU) 2015/61 Monies due from other legal entities not included anywhere above. |
100 | 1.1.2. monies due from central banks and financial customersArticle 32(2)(a) of Commission Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 100 of C 74.00 of ANNEX XXIV
Credit institutions shall report here monies due over the next 30 days from central banks and financial customers, that are not past due and for which the bank has no reason to expect non-performance within the 30-day time horizon. Monies due from central banks and financial customers not corresponding to principal repayment shall be reported in the relevant section. Deposits at the central institution referred to in Article 27(3) of Commission Delegated Regulation (EU) 2015/61 shall not be reported as an inflow. |
110 | 1.1.2.1. monies due from financial customers being classified as operational depositsArticle 32(2)(a) in conjunction with Article 27 of Commission Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 110 of C 74.00 of ANNEX XXIV
Credit institutions shall report here monies due from financial customers in order, for the credit institution, to obtain clearing, custody or cash management services in accordance with Article 27 of Commission Delegated Regulation (EU) 2015/61. |
120 | 1.1.2.1.1. monies due from financial customers being classified as operational deposits where the credit institution is able to establish a corresponding symmetrical inflow rateArticle 32(3)(d) in conjunction with Article 27 of Commission Delegated Regulation (EU) 2015/61 Monies due from financial customers in order, for the credit institution, to obtain clearing, custody or cash management services in accordance with Article 27 of Commission Delegated Regulation (EU) 2015/61 where the credit institution is able to establish a corresponding symmetrical inflow rate. |
130 | 1.1.2.1.2. monies due from financial customers being classified as operational deposits where the credit institution is not able to establish a corresponding symmetrical inflow rateArticle 32(3)(d) in conjunction with Article 27 of Commission Delegated Regulation (EU) 2015/61 Monies due from financial customers in order, for the credit institution, to obtain clearing, custody or cash management services in accordance with Article 27 of Commission Delegated Regulation (EU) 2015/61 where the credit institution is not able to establish a corresponding symmetrical inflow rate. For these items, a 5 % inflow rate shall be applied. |
140 | 1.1.2.2. monies due from central banks and financial customers not being classified as operational depositsArticle 32(2)(a) of Commission Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 140 of C 74.00 of ANNEX XXIV
Credit institutions shall report here monies due from central banks and financial customers which do not qualify for the treatment as operational deposits as specified in Article 32(3)(d) in conjunction with Article 27 of Commission Delegated Regulation (EU) 2015/61. |
150 | 1.1.2.2.1. monies due from central banksArticle 32(2)(a) of Commission Delegated Regulation (EU) 2015/61 Monies due from central banks. |
160 | 1.1.2.2.2. monies due from financial customersArticle 32(2)(a) of Commission Delegated Regulation (EU) 2015/61 Monies due from financial customers which do not qualify for the treatment as operational deposits as specified in Article 32(3)(d) in conjunction with Article 27 of Commission Delegated Regulation (EU) 2015/61. Inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Commission Delegated Regulation (EU) 2015/61 shall be reported in section 1.1.3. and shall not be reported here. |
170 | 1.1.3. inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Commission Delegated Regulation (EU) 2015/61Article 32(3)(a) of Commission Delegated Regulation (EU) 2015/61 Inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Commission Delegated Regulation (EU) 2015/61. |
180 | 1.1.4. monies due from trade financing transactionsArticle 32(2)(a)(ii) of Commission Delegated Regulation (EU) 2015/61 Monies due over the next 30 days from trade financing transactions in accordance with Article 32(2)(a)(ii) of Commission Delegated Regulation (EU) 2015/61. |
190 | 1.1.5. monies due from securities maturing within 30 daysArticle 32(2)(a)(i) of Commission Delegated Regulation (EU) 2015/61 Monies due from securities maturing within 30 days in accordance with Article 32(2)(a)(i) of Commission Delegated Regulation (EU) 2015/61. |
200 | 1.1.6. assets with an undefined contractual end dateArticle 32(3)(i) of Commission Delegated Regulation (EU) 2015/61 Assets with an undefined contractual end date in accordance with Article 32(3)(i) of Commission Delegated Regulation (EU) 2015/61. Inflows shall only be considered if the contract allows the credit institution to withdraw and request payment within 30 days. Interest and minimum payments to be debited against the client account within the 30 days shall be included in the amount reported. Interest and minimum payments from assets with an undefined contractual end date that are contractually due and give rise to an actual cash inflow within the next 30 days shall be considered monies due and shall be reported in the relevant row, following the treatment prescribed by Article 32 for monies due. Credit institutions shall not report other interest that accrues, but that is neither debited against the client account nor giving rise to an actual cash inflow over the 30 days. |
210 | 1.1.7. monies due from positions in major index equity instruments provided that there is no double counting with liquid assetsArticle 32(2)(b) of Commission Delegated Regulation (EU) 2015/61 Monies due from positions in major index equity instruments provided that there is no double counting with liquid assets in accordance with Article 32(2)(b) of Commission Delegated Regulation (EU) 2015/61. Position shall include monies contractually due within the next 30 days, such as cash dividends on major index equity instruments and cash due from such instruments sold but not yet settled, if they are not recognized as liquid assets in accordance with Title II of Commission Delegated Regulation (EU) 2015/61. |
220 | 1.1.8. inflows from undrawn credit or liquidity facilities and any other commitments provided by central banks provided that there is no double counting with liquid assetsArticle 32(3)(g) of Commission Delegated Regulation (EU) 2015/61 Inflows from undrawn credit or liquidity facilities and any other commitments provided by central banks in accordance with Article 32(3)(g) of Commission Delegated Regulation (EU) 2015/61 provided that there is no double counting with liquid assets. Notwithstanding Article 34 of Commission Delegated Regulation (EU) 2015/61, undrawn credit or liquidity facilities and any other commitments received from entities other than central banks shall not be taken into account. Undrawn committed liquidity facilities and any other commitments from the central bank, which are recognised as liquid assets in accordance with Article 14 of Commission Delegated Regulation (EU) 2015/61 shall not be taken into account. |
230 | 1.1.9. inflows from the release of balances held in segregated accounts in accordance with regulatory requirements for the protection of customer trading assetsArticle 32(4) of Commission Delegated Regulation (EU) 2015/61 Inflows from the release of balances held in segregated accounts in accordance with regulatory requirements for the protection of customer trading assets in accordance with Article 32(4) of Commission Delegated Regulation (EU) 2015/61. Inflows shall only be considered if these balances are maintained in liquid assets as specified in Title II of Commission Delegated Regulation (EU) 2015/61. |
240 | 1.1.10. inflows from derivativesArticle 32(5) of Commission Delegated Regulation (EU) 2015/61 The net amount of receivables expected over the 30 calendar day period from the contracts listed in Annex II of Regulation (EU) No 575/2013. Credit institutions shall calculate inflows expected over a 30 calendar day period on a net basis by counterparty subject to the existence of bilateral netting agreements in accordance with Article 295 of Regulation (EU) No 575/2013. Net basis shall mean also net of collateral to be received provided that it qualifies as a liquid asset under Title II of Commission Delegated Regulation (EU) 2015/61. Cash outflows and inflows arising from foreign currency derivative transactions that involve a full exchange of principal amounts on a simultaneous basis (or within the same day) shall be calculated on a net basis, even where those transactions are not covered by a bilateral netting agreement. For significant currency reporting, foreign currency transaction flows shall be separated into each respective currency. Netting by counterparty may only be applied to flows in that currency. |
250 | 1.1.11. inflows from undrawn credit or liquidity facilities provided by members of a group or an institutional protection scheme where the competent authorities have granted permission to apply a higher inflow rateArticle 34 of Commission Delegated Regulation (EU) 2015/61 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 in accordance with Article 34 of Commission Delegated Regulation (EU) 2015/61. |
260 | 1.1.12. other inflowsArticle 32(2) of Commission Delegated Regulation (EU) 2015/61 All other inflows in accordance with Article 32(2) of Commission Delegated Regulation (EU) 2015/61 not reported anywhere else in the template. |
270 | 1.2. Inflows from secured lending and capital market-driven transactionsArticle 32(3)(b), Article 32(3)(c) and Article 32(3)(f) of Commission Delegated Regulation (EU) 2015/61 refer to inflows resulting from secured lending and capital market-driven transactions. Credit institutions shall report in row 270 of C 74.00 of ANNEX XXIV
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280 | 1.2.1. collateral that qualifies as a liquid assetCredit institutions shall report in row 280 of C 74.00 of ANNEX XXIV
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290 | 1.2.1.1. Level 1 collateral excluding extremely high quality covered bondsArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Level 1 collateral excluding extremely high quality covered bonds. |
300 | 1.2.1.2. Level 1 collateral which is extremely high quality covered bondsArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Level 1 collateral which is extremely high quality covered bonds. |
310 | 1.2.1.3. Level 2A collateralArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Level 2A collateral, all types. |
320 | 1.2.1.4. Level 2B asset backed securities (residential or auto) collateralArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Level 2B assets backed securities where the underlying assets are loans as specified in Article 13(2)(g)(i)-(iii), meeting all the relevant requirements of Article 13 of Commission Delegated Regulation (EU) 2015/61. |
330 | 1.2.1.5. Level 2B high quality covered bonds collateralArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Level 2B collateral which is high quality bonds. |
340 | 1.2.1.6. Level 2B asset backed securities (commercial or individuals) collateralArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Level 2B asset backed securities where the underlying assets are loans as specified in Article 13(2)(g)(iv-v), meeting all the relevant requirements of Article 13 of Commission Delegated Regulation (EU) 2015/61. |
350 | 1.2.1.7. Level 2B collateral not already captured in section 1.2.1.4., 1.2.1.5. or 1.2.1.6.Article 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Level 2B collateral not captured above. |
360 | 1.2.2. collateral is used to cover a short positionArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 All collateral which is used to cover a short position. Where collateral of any type is used to cover a short, this shall be reported here and not in any of the lines above. There shall be no double-counting. |
370 | 1.2.3. collateral that does not qualify as a liquid assetCredit institutions shall report in row 370 of C 74.00 of ANNEX XXIV
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380 | 1.2.3.1. margin loans: collateral is non-liquidArticle 32(3)(c) of Commission Delegated Regulation (EU) 2015/61 Margin loans made against non-liquid assets where the assets received are not used to cover short positions as outlined in Article 32(3)(c) of Commission Delegated Regulation (EU) 2015/61. |
390 | 1.2.3.2. collateral is non-liquid equityArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Collateral is non-liquid equity. |
400 | 1.2.3.3. all other non-liquid collateralArticle 32(3)(b) of Commission Delegated Regulation (EU) 2015/61 Collateral is non-liquid collateral not captured above. |
410 | 1.3. Total inflows from collateral swapsCredit institutions shall report here the sum of total inflows from collateral swaps as calculated in template C 75.00 of ANNEX XXIV. |
420 | 1.4. (Difference between total weighted inflows and total weighted outflows arising from transactions in third countries where there are transfer restrictions or which are denominated in non-convertible currencies)Article 32(8) of Commission Delegated Regulation (EU) 2015/61 Institutions shall report in the relevant Column 140, 150 and 160 the sum of total weighted inflows from third countries where there are transfer restrictions or which are denominated in non-convertible currencies less the sum of total weighted outflows as reported in {C 73.00; r1380, c060} from third countries where there are transfer restrictions or which are denominated in non-convertible currencies. In case this amount is negative, institutions shall report ‘ 0 ’ . |
430 | 1.5. (Excess inflows from a related specialised credit institution)Article 2(3)(e) and Article 33(6) of Commission Delegated Regulation (EU) 2015/61 Credit institutions reporting on a consolidated basis shall report in the relevant column 140, 150 or 160, the amount of the inflows arising from a related specialised credit institution referred to in Article 33 paragraph (3) and (4) of Commission Delegated Regulation (EU) 2015/61 that are in excess of the amount of outflows arising from the same undertaking. |
MEMORANDUM ITEMS | |
440 | 2. Interdependent inflowsCredit institutions shall report here as a memorandum item the interdependent inflows which have not been included in the calculation of inflows as they have been netted against the outflows. All interdependent inflows that have not been netted against outflows (excess) shall be included in the relevant row of section 1. Credit institutions shall ensure that there is no double-counting of such items with the outflows template. |
450 | 3. FX inflowsThis memorandum item shall only be reported in case of reporting in currencies subject to separate reporting. For significant currency reporting only, credit institutions shall report the portion of inflows from derivatives (reported in section 1.1.10.) which relate to FX principal flows in the respective significant currency from cross-currency swaps, FX spot and forward transactions maturing within the 30 day period. Netting by counterparty may only be applied to flows in that currency. |
460 | 4. Inflows within a group or an institutional protection schemeCredit institutions shall report here as memorandum items all transactions reported in section 1 (excluding section 1.1.11.) where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. Credit institutions shall report in row 460 of C 74.00 of ANNEX XXIV
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470 | 4.1. Monies due from non-financial customers (except for central banks)Credit institutions shall report here all monies due from non-financial customers reported in section 1.1.1. where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central credit institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. |
480 | 4.2. Monies due from financial customersCredit institutions shall report here all monies due from financial customers reported in section 1.1.2. where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. |
490 | 4.3. Secured transactionsCredit institutions shall report here all monies due from secured lending and capital market driven transaction as well as the total market value of received collateral reported in section 1.2. and the value of the collateral in accordance with Article 9 of Commission Delegated Regulation (EU) 2015/61 (Columns 110-130), where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. |
500 | 4.4. Monies due from maturing securities within 30 daysCredit institutions shall report here all monies due from maturing securities within 30 days reported in section 1.1.5. where the issuer is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. |
510 | 4.5. Any other inflows within a group or an institutional protection schemeCredit institutions shall report here any other inflows within a group or an institutional protection scheme reported in section 1.1.3. to 1.1.12. (excluding section 1.1.5. and 1.1.11.) where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. |
520 | 4.6. Inflows from undrawn credit or liquidity facilities provided by members of a group or an institutional protection scheme where the competent authority has not granted permission to apply a higher inflow rateInflows from undrawn credit or liquidity facilities provided by members of a group or an institutional protection scheme where the competent authority has not granted permission to apply a higher inflow rate in accordance with Article 34 of Commission Delegated Regulation (EU) 2015/61.] |
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