EBA · 2014_1055 Final Q&A

Off-Balance Sheet Exposures in Templates 18 and 19 with respect to Q&A 2013_214

Name: Off-Balance Sheet Exposures in Templates 18 and 19 with respect to Q&A 2013_214: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 99
Topic: Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by: Consultancy firm
Submitted: 2014-04-07
Answered: 2021-06-25
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

What are the reporting requirements for FINREP table 18 column, column 210, rows 330 – 550 and table 19 column 180, row 340?

Background

According to EBA Q&A 2013_214 “Guarantees received on off-balance sheet exposure do not meet the definition of "Financial guarantees" provided in paragraph 58 of Annex V of the Draft ITS on supervisory reporting (a "financial guarantee" should necessarily cover a debt instrument) and, thus, should be reported as "Other commitment received". However, other commitments received are not required to be reported in table 18 column 210 or table 19 180. Besides ITS/2013/030 para 162 refers to financial guarantees received shall be calculated in accordance with paragraphs 79 to 82. Validation rule v3078_m (sum({F 18.00.c, c210, (r330, r550)}) <= {F 09.02, r080,c010}) compare financial guarantees on off-balance sheet exposure with financial guarantees received in table F 09.02 .

Answer

As stated under Q&A 2013_214 , guarantees received on off-balance sheet exposures, as loan commitments, financial guarantees and other commitments given are not considered as financial guarantees. Thus, in Annex III of Regulation (EU) 680/2014 (ITS on Supervisory Reporting), the cells (r340-400; c205 and c210); (r480-540; c205 and c210) in F18.00 and the cell (r340; c180 and c185) in F19.00 could not receive any amount for the rows related to off-balance sheet exposures and should be greyed out.

Original source: European Banking Authority, Q&A ID 2014_1055

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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