EBU Single Rulebook Q&A 20 June 2025 2025_7500 Appropriate reporting of unconditionally cancellable commitments (UCCs) subject to transitional arrangements of Article 495d in CR SA (COREP C_07.00)

In the absence of specific guidance in the Annex, the scope of the new column c0195Transitional arrangements for UCCsin C_07.00 and the expected reporting of such UCCs throughout the transition phase remains unclear.For example, the Bank has a UCC with a nominal value of €100,000, all of which remains undrawn over the transition period 1 January 2025 to 31 December 2032.