For purposes of calculating its net stable funding ratio,
including its ASF amount and RSF amount, under subparts K through
N, a Board-regulated institution shall assume each of the following:
(a) With respect to any NSFR liability, the NSFR liability matures
according to section 249.31(a)(1) of this part without regard to whether
the NSFR liability is subject to section 249.32;
(b)
With respect to an asset, the asset matures according to section 249.31(a)(2)
of this part without regard to whether the asset is subject to section
249.33 of this part;
(c) With respect to an NSFR liability
or asset that is perpetual, the NSFR liability or asset matures one
year or more after the calculation date;
(d) With respect to
an NSFR liability or asset that has an open maturity, the NSFR liability
or asset matures on the first calendar day after the calculation date,
except that in the case of a deferred tax liability, the NSFR liability
matures on the first calendar day after the calculation date on which
the deferred tax liability could be realized; and
(e) With
respect to any principal payment of an NSFR liability or asset, such
as an amortizing loan, that is due prior to the maturity of the NSFR
liability or asset, the payment matures on the date on which it is
contractually due.
