EBA · 2014_1661 Final Q&A

FINREP template 9.2

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2014-12-03
Answered
2019-12-13
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In FINREP template F 9.2 (Other Commitments Received) what is the nature of the Commitments to include in this section? Does non-mandatory commitments as per example promissory notes received or confort letters should be considered as part of this section?

Background

Understanding: In our understanding only mandatory commitments (this is commitments that actually have a payment insurance greater than a non mitigated exposure) should be included here. This would exclude promissory note sand comfort letters.

Answer

Paragraph 102 of Annex V, Part 2 of the ITS refers to Annex I of Regulation (EU) n°575/2013 which provides a list of off-balance sheet exposure types by level of risk. Consequently, the “other” items included in this list should encompass any commitment in which the institution might be bound to both revocably or irrevocably. This entitlement shall be assessed on the basis of the legally binding terms and conditions of the agreement supporting the commitment.

Original source: European Banking Authority, Q&A ID 2014_1661

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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