Financial guarantees received reported in table 9.2 and table 13.1

As implicitly stated in the validation rule v1073_m included in Annex XV of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsITS on Supervisory reporting, the amount of financial guarantees received, reported in template F13.01, shall be lower than (or at maximum equal to) the amount reported in table F09.02: {F 13.01, r010,c050} = {F 09.02, r080,c010}. This is so because in table F13.01 only financial guarantees related to loans and advances shall be reported, whereas table F09.02 requires all financial guarantees to be reported, regardless of the asset to which they are related. Also, there are differences between the reporting of the "maximum amount of guarantee that can be considered" in both templates according to paragraphs 63 and 80 of Part 2 of Annex V of the ITS, since for F09.02, the amount is the maximum amount the counterparty could have to pay if the guarantee is called on, and in table F 13.01, the amount of guarantee shall not exceed the carrying amount of the related loan. Furthermore, in those cases where a loan or advance has several collateral and/or guarantees at the same time, there may be divergences between the amounts reported in template F09.02 and in template F13.02, stemming from the provisions in paragraphs 80 and 82 of Annex V of the ITS.   *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.