Module 9 - Maturity Analysis Guidance (Guidance to completing the Maturity Analysis module of BSL/2)

Summary

This is GFSC guidance explaining how banks should complete the Maturity Analysis section (Module 9) of the BSL/2 banking return. It sets out general principles for classifying liabilities and assets by maturity band, and gives line-by-line instructions for each row of the form (A.1 to A.19).

• Liabilities/outflows (A.1-A.7): Undrawn commitments, guarantees and deposits from banks/building societies, financial corporations, non-financial corporations, public sector, households and individual trusts must be reported by earliest repayment date or draw-down availability, not by final term.
• Loans: Loans made by the reporting bank are reported by final maturity, using the revised end date if the borrower has notified early repayment or a revolving facility's review date.
• Overdue amounts: Amounts overdue by 14 days or more (including overdrafts where repayment was formally requested at least 14 days before the reporting date) must be entered in the Overdue column, at gross value excluding written-off amounts.
• Assets/inflows (A.9-A.16): Market loans, standby facilities, bills, commercial paper, OECD government securities and other assets are reported by maturity band, with totals and mis-match figures (A.17-A.19) calculated automatically by the software.

The guidance is explanatory rather than a standalone rule: it supports completion of the statutory BSL/2 form and cross-references the Commission's separate Guidance on Liquidity Risk Management for Guernsey-incorporated banks' minimum liquidity and monthly reporting regime.

Key obligations

• All banks must complete the Maturity Analysis section of the BSL/2 return
• Undrawn commitments to make loans, advances, credit facilities and guarantees must be reported as liabilities/outflows in rows A.1 to A.7, classified by the earliest point at which they may be drawn
• Deposits held by the reporting bank must be entered according to their earliest repayment date (first roll-over date or shortest notice/break clause period)
• Loans made by the reporting bank must be entered according to final maturity, using the revised repayment date if the borrower has given notice of early repayment, or the review/end date for revolving facilities under routine review
• Amounts overdue by 14 days or more must be reported in the Overdue column at gross value, excluding amounts already written off
• Overdrafts may only be reported as overdue if formal repayment was requested at least 14 days before the reporting date
• Equity capital, current year profit/loss of subsidiaries, and own funds of branches must be reported in the 5 years and over including undated column

Applies to

banks, building societies