EBU Single Rulebook Q&A 7 April 2014 2014_1055 Off-Balance Sheet Exposures in Templates 18 and 19 with respect to Q&A 2013_214
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European Union · · · 25-06-2021
What are the reporting requirements for FINREP table 18 column, column 210, rows 330 – 550 and table 19 column 180, row 340? 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
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