EBA Q&A · 2017_3478
Reporting of revocable off-balance sheet commitments in FINREP IFRS9 template F 9.1.1
Rejectedfiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 17/08/2017 Rejected publishing date 11/02/2022
Question · verbatim
Where should the revocable off-balance sheet commitments be reported in FINREP IFRS9 template F 9.1.1? Annex V, Part 2, paragraph 103 requires that information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments. Template F 9.1.1 includes three main categories: "off-balance sheet commitments and financial guarantees under IFRS 9 impairment”; “Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4” and “Commitments and financial guarantees measured at fair value”. A revocable off-balance sheet commitment is not in scope of IFRS 9 Impairment, IFRS4, IAS37 (there is no contractual obligation which is a condition for IAS37) nor is it measured at fair value. Where should such a revocable off-balance sheet commitment be reported in template F 9.1.1? Does it have to be reported in F 9.1.1?
Background provided by the submitter · verbatim
see above
Rationale for rejection · verbatim
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Source: EBA Single Rulebook Q&A 2017_3478 · text as published, not rephrased · collected on 2026-10-08