The Isle of Man Financial Services Authority has published feedback on its proposed Basel III Liquidity Monitoring Metrics reporting framework, retaining the content and quarterly reporting frequency proposed in July 2026 while moving formal implementation to the third quarter of 2027. All 11 island banks responded and generally supported the framework, subject to sufficient preparation time. Banks are encouraged to complete a trial return for the second quarter of 2027 before formal reporting begins for the third quarter, with the first mandatory submission due by Oct. 31, 2027. The returns will cover contractual maturity mismatch, funding concentration, available unencumbered assets, intraday liquidity and the Liquidity Coverage Ratio by significant currency. The full framework will apply to Isle of Man incorporated banks, while overseas bank branches will normally report only maturity mismatch and funding concentration. Reporting will remain quarterly and due within one month, with more frequent reporting used only by exception and on a targeted or simplified basis. The authority will not introduce intraday liquidity reporting for branches and will apply a 1% de minimis threshold to deposit aggregator reporting. Final forms and guidance are expected before the end of 2026. For incorporated banks, the metrics will be integrated with Liquidity Coverage Ratio and Net Stable Funding Ratio returns, while branches will receive a new liquidity return. The existing SR3A return is expected to cease from the third quarter of 2027.

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