EBU Single Rulebook Q&A 9 March 2026 2026_7744 Reporting guarantees that are received to secure a pool of underlying securitized exposures/securitisation positions in a synthetic securitisation transaction

Should guarantees that are received for securitisation positions in a synthetic securitisation transaction and treated as unfunded credit protection for prudential requirements purposes be reported in FINREP? If so, in which FINREP templates these guarantees should be reported?