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The guidance specifies which template items must be filled by credit institutions, how to treat currency and jurisdiction restrictions when completing the template in separate currencies, and how to report amounts by applying net liquidity outflows and inflows from early close-out of hedges with the appropriate haircuts and weighted concepts. It also addresses rules to avoid double reporting, proportionate reporting for CIUs, grandfathering and transitional entries, central institution reporting limits, and settlement or forward starting transaction treatment.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":46,"@type":70,"position":76},"https://docshare.wps.com/template/paper-templates/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/liquid-assets-part-1-instructions-for-completing-liquidity-templates/164653/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/liquid-assets-part-1-instructions-for-completing-liquidity-templates/164653.png","ImageObject",442,249,{"name":88,"@type":89},"Clementine","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-17","2026-08-31",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the liquid assets part of this template?","Question",{"text":108,"@type":109},"It provides a summary template for reporting liquid assets for the liquidity coverage requirement under Delegated Regulation (EU) 2015/61.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should credit institutions treat currency restrictions and reporting currencies?",{"text":113,"@type":109},"When completing the template in a separate currency under Regulation (EU) No 575/2013, credit institutions do not apply currency restrictions as specified in the cited provisions, but they still apply jurisdiction restrictions and report in the corresponding currencies.",{"name":115,"@type":106,"acceptedAnswer":116},"How are weighted amounts for liquid assets determined?",{"text":117,"@type":109},"Weighted refers to the amount after applying the relevant haircuts, rates, and any additional instructions; the instructions relate this concept to the net liquidity outflows and inflows from early close-out of hedges and the haircuts specified in the regulation.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},164653,1788158168,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":45,"category_name":46,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},1374391974564,"https://ap-avatar.wpscdn.com/avatar/14000253aa45c000a9e?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779874745381141002","ANNEX XXV\nINSTRUCTIONS FOR COMPLETING LIQUIDITY TEMPLATES OF ANNEX XXIV\nPART 1: LIQUID ASSETS\n1.\tLiquid assets\n1.1.\tGeneral remarks\nThis is a summary template which contains information about assets for the purpose of reporting the liquidity coverage requirement as specified in Commission Delegated Regulation (EU) 2015/61. Items which do not need to be completed by credit institutions are coloured grey.\nAssets reported shall comply with the requirements set out in Title II of Delegated Regulation (EU) 2015/61.\nBy way of derogation from point 2, credit institutions shall not apply currency restrictions in accordance with Article 8(6), point (d) of Article 10(1) and point (c) of Article 12(1) of Delegated Regulation (EU) 2015/61 when completing the template in a separate currency in accordance with Article 415(2) of Regulation (EU) No 575/2013. Credit institutions shall still apply jurisdiction restrictions.\nCredit institutions shall report the template in the corresponding currencies in accordance with Article 415(2) of Regulation (EU) 575/2013.\nIn accordance with Article 9 of Delegated Regulation (EU) 2015/61, credit institutions shall report, where relevant, the amount/market value of liquid assets by taking into account the net liquidity outflows and inflows resulting from an early close-out of hedges referred to in point (b) of Article 8(5) and in accordance with the appropriate haircuts specified in Chapter 2 of that Delegated Regulation.\nDelegated Regulation (EU) 2015/61 only refers to rates and haircuts. In these instructions the word ‘weighted’ is used as general term for indicating the amount obtained after the application of the respective haircuts, rates and any other relevant additional instructions (in the case of e.g. secured lending and funding). The word ‘weight’ in the context of these instructions refers to a number between 0 and 1, which multiplied by the amount yields the weighted amount or the value referred to in Article 9 of Delegated Regulation (EU) 2015/61, respectively.\nCredit institutions shall not double report items within and across sections 1.1.1., 1.1.2., 1.2.1., and 1.2.2 of the template.\n1.2.\tSpecific remarks\n1.2.1.\tSpecific requirements regarding CIUs\nFor items 1.1.1.10., 1.1.1.11., 1.2.1.6., 1.1.2.2., 1.2.2.10., 1.2.2.11., 1.2.2.12., 1.2.2.13. of the template, credit institutions shall report the appropriate proportion of the market value of the CIUs corresponding to the liquid assets underlying the undertaking, in accordance with Article 15(4) of Delegated Regulation (EU) 2015/61.\n1.2.2.\tSpecific requirements regarding grandfathering and transitional provisions\nCredit institutions shall report items as referred to in Articles 35 to 37 of Delegated Regulation (EU) 2015/61 in the appropriate asset rows. A total of all asset amounts reported based on these Articles shall also be reported in the ‘Memorandum’ section for reference.\n1.2.3.\tSpecific requirements for reporting by Central Institutions\nCentral institutions, when reporting liquid assets corresponding to deposits from credit institutions placed at the central institution that are considered as liquid assets for the depositing credit institution, shall ensure that the reported amount of these liquid assets after haircut does not exceed the outflow from the corresponding deposits in accordance with Article 27(3) of Delegated Regulation (EU) 2015/61.\n1.2.4.\tSpecific requirements regarding settlement and forward starting transactions\nAll assets complying with Articles 7, 8 and 9 of Delegated Regulation (EU) 2015/61 and which are in the stock of the credit institution on the reference date, shall be reported in the relevant row in template C72, even if they are sold or used in secured forward transactions. Consistently, no liquid assets from forward starting transactions referring to contractually agreed but not yet settled purchases of liquid assets and forward purchases of liquid assets shall be reported in this template.\n1.2.5.\tLiquid ass","cbCaibRYqMjtpSxm","https://ap.wps.com/l/cbCaibRYqMjtpSxm","docx",231329,137,"English","# Instructions for completing liquidity templates of Annex XXIV\n## Part 1: Liquid assets\n## 1. Liquid assets\n## 1.1 General remarks\n## 1.2 Specific remarks\n## 1.2.1 Specific requirements regarding CIUs\n## 1.2.2 Specific requirements regarding grandfathering and transitional provisions\n## 1.2.3 Specific requirements for reporting by Central Institutions\n## 1.2.4 Specific requirements regarding settlement and forward starting transactions\n## 1.2.5 Liquid assets sub template\n## Part 2: Outflows\n## 1. Outflows\n## 1.1 General remarks","[{\"question\":\"What is the purpose of the liquid assets part of this template?\",\"answer\":\"It provides a summary template for reporting liquid assets for the liquidity coverage requirement under Delegated Regulation (EU) 2015/61.\"},{\"question\":\"How should credit institutions treat currency restrictions and reporting currencies?\",\"answer\":\"When completing the template in a separate currency under Regulation (EU) No 575/2013, credit institutions do not apply currency restrictions as specified in the cited provisions, but they still apply jurisdiction restrictions and report in the corresponding currencies.\"},{\"question\":\"How are weighted amounts for liquid assets determined?\",\"answer\":\"Weighted refers to the amount after applying the relevant haircuts, rates, and any additional instructions; the instructions relate this concept to the net liquidity outflows and inflows from early close-out of hedges and the haircuts specified in the regulation.\"}]","Liquid assets - Part 1 - Instructions for completing liquidity templates | DOCX",48]