FINREP - F13.1 Breakdown of loans and advances by collateral and guarantees - Col 030 "Other collateralized loans - Cash [Debt instruments issued]"

In FINREP template F 13.01 the maximum amount of the collateral attached to loans and advances shall be reported. The template has a breakdown of collateral received by the reporting institution by nature, distinguishing between mortgage loans, other collateralized loans and financial guarantees received. Annex V. Part 2, paragraph 81(b) of the Regulation (EU) No 680/2014 – ITS on supervisory reporting of institutions specify that “other collateralized loans” include pledges of deposits in or debt securities issued by the institution, in line with the provisions in Article 197 of Regulation (EU) No. 575/2013 (CRR). The term institution must be understood here as referring to the institution providing the debt security to be used as collateral (which actually issues it) and receiving the loan and advance; not to the reporting institution, which is the one which receives the collateral and grant the loan and advance. The answer to this Q&A is superseded by Q&A 2014_916 . *As of 20/11/2015 the content of this answer was modified. For reasons of transparency, revisions are highlighted in track changes.