Column 030 "Cash [Debt instruments issued] " of Template F 13.01 of Annex III and IV of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS) includes pledges of deposits in or debt securities issued by the reporting institution. As a consequence, this column refers to loans that have been collateralised using deposits in the reporting institution (which is its creditor institution) or debt securities issued by the reporting institution. Column 040 "Rest" of Template F 13.01 includes pledges of other securities or assets. This column refers to loans that have been collateralised with debt securities issued by any third-parties or with other financial or physical assets. "Rest" includes pledges of other securities issued by third parties including general government. These debt securities or other assets are not on the balance sheet of the reporting institution - collateral from a defaulted borrower included on the balance sheet of reporting institutions in application of IAS 39.37 shall be reported in Template F 13.02. The answer to this Q&A supersedes Q&A 2013_84. The instructions in Annex V of the ITS, Part 2, paragraph 81(b) will be amended to clarify this.