OpenLegislation

Division 1.1 General remarksF1

United Kingdom

Original text. Later amendments are not shown.

  1. i..

    include the categories referred to in Article 22(2) of Delegated Regulation (EU) 2015/61

  2. ii..

    be calculated by multiplying the outstanding balances of various categories of liabilities and off-balance sheet commitments by the rates at which they are expected to run off or be drawn down as indicated in Delegated Regulation (EU) 2015/61.

  • only items and flows denominated in that currency shall be reported;

  • in case of currency mismatch between legs of a transaction, only the leg in that currency shall be reported;

  • where Delegated Regulation (EU) 2015/61 allows netting, it may only be applied to flows in that currency;

  • where a flow has multicurrency optionality, the credit institution shall make an assessment of the currency in which the flow is likely to occur and shall report the item only in that separate currency.

  1. 1Division 1
  2. 2Division 2
  3. 3Division 3
  4. 4Division 4
  5. 5Division 5
  6. 6Division 6
  7. 7Division 7
  8. 8Division 8
  9. 9Division 9
  10. 10Division 10
  11. 11Division 11

Annotations

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).