EBU Single Rulebook Q&A 6 August 2013 2013_125 FINREP Loan commitments, financial guarantees and other commitments received

How shall off-balance sheet exposures be reported in first FINREP reports if the data is not available in the accounting systems? Can a starting date for collecting this dta be set? Information about commitments, guarantees etc. received is not collected in the banks’ accounting systems. On this basis it would be most helpful if a starting date could be set.