Question ID
2015_2409
Legal act
Directive 2013/36/EU (CRD)
Topic
Supervisory reporting - Supervisory Benchmarking
Article
78
Paragraph
2
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Draft ITS on Supervisory Reporting of Institutions (for benchmarking the internal approaches)
Article/Paragraph
Article 7 Par.1, Annex II - Table C103 - Column 070 (k)
Type of submitter
Credit institution
Subject matter
Type of Facility, Annex II - Table C103 - Column 070 (k)
Question

Are facilities like "unissued guarantees, stand by letter of credit and warranties" as mentioned in Annex II, table C103, column 070 k) in scope of this reporting?

Background on the question

In Annex II, Table C103, column 070 (k) you are referring to "unissued guarantees, stand by letter of credit and warranties". It is unclear to us whether these facilities are included in the scope of this reporting.

Submission date
Final answer
The instructions in c080 ("type of facility") of template C 103.00 Annex II of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking) specify the types of facility that can be required, "unissued guarantees, stand by letter of credit and warranties" among others.C080 ("type of facility") of template C 103.00 Annex I of the ITS on benchmarking are the ones required. DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.
Status
Archive
Answer prepared by
Answer prepared by the EBA.
Note to Q&A

Update 26.03.2021: This Q&A has been archived in the light of the most recent amendments to the ITS 2016/2070 on Supervisory Benchmarking.