X hits on this document

89 views

0 shares

0 downloads

0 comments

22 / 29

BNM/RH/GL 001-07

Prudential Financial Policy Department

Liquidity Framework

Page 21/28

Appendix 2 – Additional notes on completing statistical returns

  • 1.

    Part 1 Return: behavioural maturity profile

    • 1.1.

      All balance sheet assets and liabilities must be reported. Items A&B1.1 to A&B1.11 plus A&B2.1 to A&B2.15 less A1.19 must equal to total assets as reported in item 30000 of the FISS return.

    • 1.2.

      Items A&B1.12 to A&B1.20 plus A&B2.21 to A&B2.31 less A1.19 must be equal to total liabilities and capital (shareholders’ fund) as reported in item 40000 of the FISS return.

    • 1.3.

      Items on each line should be slotted into the relevant time bucket which they are expected to mature. In most cases, these are based on their contractual maturity. However, certain items, in particular loans, deposits and credit commitments do not normally experience maturing cash flows in accordance to their contractual maturity. Loans, for example, may be rolled over when due rather than repaid or go into default. Deposits, on the other hand, are subject to premature withdrawal and renewal characteristics. For such items, they should be slotted instead according to their perceived behavioural maturity.

    • 1.4.

      To arrive at the appropriate treatment for each item, Appendix 3 contains a list of recommended treatment for allocating the cash flow items in their relevant time buckets. Nevertheless, banking institutions are permitted to differ and employ their own in-house method (if available) provided they are able to justify to BNM that they provide a more accurate alternative. Any variation to the recommended method should be agreed with BNM before they are incorporated.

  • 2.

    Part 2 Return: contractual maturity profile

    • 2.1.

      All balance sheet assets and liabilities must be reported. Items A&B1.1 to A&B1.11 plus A&B2.1 to A&B2.15 less A1.19 must be equal to total assets as reported in item 30000 of the FISS return.

    • 2.2.

      Items A&B1.12 to A&B1.20 plus A&B2.21 to A&B2.31 less A1.19 must be equal to total liabilities and capital (shareholders’ fund) as reported in item 40000 of the FISS return.

    • 2.3.

      All cash flow items should be slotted into the relevant time buckets according to their strict contractual maturity regardless of their actual behaviour. Liabilities repayable on demand such as demand and saving deposits should be slotted into the “up to 1 week” bucket), while assets that have no strict contractual maturity such as investment in property should be slotted in the “more than 1 year” bucket.

Document info
Document views89
Page views89
Page last viewedTue Dec 06 23:58:29 UTC 2016
Pages29
Paragraphs1158
Words7809

Comments