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FINREP 4.4validation

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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 · 2014_1055

Off-Balance Sheet Exposures in Templates 18 and 19 with respect to Q&A 2013_214

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 07/04/2014 · published 25/06/2021

Question · verbatim

What are the reporting requirements for FINREP table 18 column, column 210, rows 330 – 550 and table 19 column 180, row 340?

Background provided by the submitter · verbatim

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 instrument) and, thus, should be reported as "Other commitment received". However, other commitments received are not required to be reported in table 18 column 210 or table 19 180. Besides ITS/2013/030 para 162 refers to financial guarantees received shall be calculated in accordance with paragraphs 79 to 82. Validation rule v3078_m (sum({F 18.00.c, c210, (r330, r550)}) <= {F 09.02, r080,c010}) compare financial guarantees on off-balance sheet exposure with financial guarantees received in table F 09.02 .

Answer · verbatim

As stated under

Q&A 2013_214

, guarantees received on off-balance sheet exposures, as loan commitments, financial guarantees and other commitments given are not considered as financial guarantees. Thus, in Annex III of Regulation (EU) 680/2014 (ITS on Supervisory Reporting), the cells (r340-400; c205 and c210); (r480-540; c205 and c210) in F18.00 and the cell (r340; c180 and c185) in F19.00 could not receive any amount for the rows related to off-balance sheet exposures and should be greyed out.

Source: EBA Single Rulebook Q&A 2014_1055 · text as published, not rephrased · collected on 2026-10-08