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  1. Home
  2. Single Rulebook Q&A
  3. 2021_6109 Financial Guarantees in templates Z 05.02 / T 12.00
Question ID
2021_6109
Legal act
Directive 2014/59/EU (BRRD)
Topic
BRRD Reporting
Article
--
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2018/1624 - ITS on the provision of information for resolution plans
Article/Paragraph
n.a.
Name of institution / submitter
Andrea Turla
Country of incorporation / residence
Italy
Type of submitter
Individual
Subject matter
Financial Guarantees in templates Z 05.02 / T 12.00
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 on the question

The rationale of resolution reporting is to report the liabilities of the credit institution, unlike other balance sheet reporting templates, like FINREP.

Submission date
26/07/2021
Rejected publishing date
21/03/2023
Rationale for rejection

This question has been rejected because the issue it deals with is already explained or addressed in Annex II, section II.5.1, paragraph 22 and the instructions on columns 0010-0050 of template Z 05.02, to Regulation (EU) 2018/1624.

For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.

Status
Rejected question

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