EBA shall develop draft regulatory technical standards to specify the conditions under which the notion of materiality may be applied and specifying methods for the measurement of the additional outflow.
EBA shall submit those draft regulatory technical standards to the Commission by 31 March 2014.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the second subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
The institution shall add an additional outflow corresponding to:
the excess collateral the institution holds that can be contractually called at any time by the counterparty;
collateral that is due to be returned to a counterparty;
collateral that corresponds to assets that would qualify as liquid assets for the purposes of Article 416 that can be substituted for assets corresponding to assets that would not qualify as liquid assets for the purposes of Article 416 without the consent of the institution.