maturity analysis

The new maturity analysis of liquid assets requires separate disclosure for debt securities and loans and advances to credit institutions.

Contemporary bank management methods for liquidity are based on maturity analysis of all the bank's assets and liabilities (off balance sheet exposures may also be included).

The new disclosure requirements for liquid assets involve a revised balance sheet presentation as well as a change in the way the maturity analysis is presented in the notes.

In particular, for liquidity risk, disclosures are incorporated into a note to the financial statements that provides maturity analysis of the bank's assets and liabilities and an explanation of how the bank manages its liquidity.

The maturity analysis of commercial assets is one of the disclosure changes brought about by the directive; another is the inclusion on the face of the balance sheet by way of memorandum of contingent liabilities and commitments.