EBA · 2025_7328 Rejected question

Reported amount in F09.02 col0010 if overcollateralization can occur

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Annex V
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Consultancy firm
Submitted
2025-02-04
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Question

How should financial guarantees be reported in F09.02 if the value of the guarantee exceeds the loan exposure (possible overcollateralization)? Example: There is a credit risk mitigation group including 2 financial guarantees and 1 loan exposure as follows: Financial guarantee nr.1 - 15 000 EUR Financial guarantee nr.2 - 17 000 EUR Loan exposure - 14 000 EUR Reported amount in F09.02 col0010 = ?

Background

Based on FINREP Annex V, Part 2.119:  "For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ shall be the maximum amount the counterparty would have to pay if the guarantee is called on"
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7328

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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