EBA · 2021_6109 Rejected question

Financial Guarantees in templates Z 05.02 / T 12.00

Regulation
Directive 2014/59/EU (BRRD)
Article
--
Topic
BRRD Reporting
Submitted by
Individual
Submitted
2021-07-26
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Question

Annex II states that "Major off-balance sheet counterparties shall be identified by summing up the total nominal amount of commitments and financial guarantees received (as defined for the purposes of FINREP, template F 09) by the entity or group entities for which the template is reported from counterparties or group of connected clients".  With regard to financial guarantees received, do all the financial guarantees received where the Institution is the beneficiary of the guarantee (thus including the guarantees that cover bank's assets and not liabilities) have to be reported in template F 09.02? Or should for templates Z 05.02 / T 12.00, only the financial guarantees where the reporting Credit Institution is the counterparty guaranteed (thus covering its liabilities) be considered or, as for F 09.02, also the financial guarantees received where the reporting Credit Institution is the beneficiary (thus covering its assets)?

Background

The rationale of resolution reporting is to report the liabilities of the credit institution, unlike other balance sheet reporting templates, like FINREP.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2021_6109

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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