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It is strictly the high-quality liquid assets side to cover net cash outflows for 30 days so definitely not total asset value.
Absolutely, the numerator must be comprised exclusively of High-Quality Liquid Assets (HQLA), specifically Tier 1 and Tier 2, and underlying illiquid assets are excluded unless they meet the specific regulatory haircut requirements to qualify for the total value. I found the chapter on maturity transformation in the UAE FRR module extremely helpful while preparing for the exam, I used exams.academy/certifications/cisi-uae-frr-ar/ to completely clear up this aspect of the syllabus for me.
HQLA only. The CBUAE guidance explicitly excludes illiquid assets from the numerator.