EBU Single Rulebook Q&A 3 March 2020 2020_5156 Treatment of impediments to the availability of assets and cash inflows in the C 66.00 maturity ladder template

How should potential impediments to the availability of assets and cash inflows be considered in the C 66.00 maturity ladder template? It has been observed that institutions do no follow one common approach in the reporting of assets and cash inflows that might be unavailable or ‘trapped’.