Definition of collateral for Table F32.02 and clarification of table structure

F 32.02 template classifies the collateral received by the reporting entity by nature of the asset received as collateral. It is important to note that receiving this collateral shall not lead to its recognition in balance sheet, as it would then be reported in F 32.01 template. Collateral received is further broken down into that which has been re-used (encumbered) by the reporting entity and that which is not encumbered, be it because the reporting entity is contractually not entitled to re-use the collateral received or simply because it has been decided so. All kind of collateral received, shall be reported in F 32.02 template. That means that mortgages received shall be reported but guarantees, among other alternative sources of credit mitigation techniques, shall not. DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the respective Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the relevant draft ITS to which  it relates.