RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2013_84

FINREP - F13.1 Breakdown of loans and advances by collateral and guarantees - Col 030 "Other collateralized loans - Cash [Debt instruments issued]"

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014

Question · verbatim

FINREP - Template 13.1 Breakdown of loans and advances by collateral and guarantees - Col 030 "Other collateralized loans - Cash [Debt instruments issued]" : ITS 81b indicates that Column 030 includes "pledges of debt securities issued by the institution". We don't understand the reference to "debts securities issued by the institution" : an institution secure its loans with securities issued by other issuers but not with its own securities; moreover, CRR Article 197 is referring to debt securities issued by different issuers but not to debt securities issued by the institution. Can you explain this?

Background provided by the submitter · verbatim

We need this information for FINREP mapping.

Answer · verbatim

In FINREP template F 13.01 the maximum amount of the collateral attached to loans and advances shall be reported. The template has a breakdown of collateral received by the reporting institution by nature, distinguishing between mortgage loans, other collateralized loans and financial guarantees received.

Annex V. Part 2, paragraph 81(b) of the Regulation (EU) No 680/2014 – ITS on supervisory reporting of institutions specify that “other collateralized loans” include pledges of deposits in or debt securities issued by the institution, in line with the provisions in Article 197 of Regulation (EU) No. 575/2013 (CRR). The term institution must be understood here as referring to the institution providing the debt security to be used as collateral (which actually issues it) and receiving the loan and advance; not to the reporting institution, which is the one which receives the collateral and grant the loan and advance.

The answer to this Q&A is superseded by

Q&A 2014_916

.

*As of 20/11/2015 the content of this answer was modified. For reasons of transparency, revisions are highlighted in track changes.

Source: EBA Single Rulebook Q&A 2013_84 · text as published, not rephrased · collected on 2026-10-08