Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Annex I (F18.00, c210, r330-550); Annex I (F19.00, c180, r340)
Disclose name of institution / entity:
Type of submitter:
Consultancy firm
Subject Matter:
Off-Balance Sheet Exposures in Templates 18 and 19 with respect to Q&A 2013_214

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

Background on the question:

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 .

Date of submission:
Published as Final Q&A:
Final 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.

Final Q&A
Answer prepared by:
Answer prepared by the EBA.