EBU Single Rulebook Q&A 24 October 2016 2016_2962 Reporting of Treasury bills (henceforth T-bills) in template F 01.01

Where should T-bills be reported in template F 01.01 – Balance Sheet Statement? In the annual report published by the respective credit institution, T-bills are reported under “cash and cash equivalents” component. For this purpose, T-bills are usually considered to be balances that have a remaining term to maturity of up to one year, but generally less than three months.