Section 50.101 - Determining maturityFor purposes of calculating its net stable funding ratio, including its ASF amount and RSF amount, under subparts K through N, a national bank or Federal savings association shall assume each of the following:
(a) With respect to any NSFR liability, the NSFR liability matures according to § 50.31(a)(1) of this part without regard to whether the NSFR liability is subject to § 50.32 ;(b) With respect to an asset, the asset matures according to § 50.31(a)(2) of this part without regard to whether the asset is subject to § 50.33 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.