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FINREP 4.4validation

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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 · 2024_7191

The asset resulted from the customer´s obligation to reimburse the payment to the bank from the financial guarantee

Final Q&Afiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 06/09/2024 · published 20/12/2024

Question · verbatim

In which row in the template F 05.01-Breakdown of non-trading loans and advances by product should bank recognize the asset resulted from the customer´s obligation to reimburse the payment to the bank from financial guarantee?

Background provided by the submitter · verbatim

Financial guarantee is the contract that requires the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument. Before the financial guarantee is called, the financial guarantee constitutes an off-balance-sheet exposure. After the financial guarantee is called, the bank as an issuer shall pay the guaranteed amount. The customer (the debtor) has the obligation to reimburse the payment to the bank.  If this bank´s claim meets the definition of an asset, the bank shall recognize the receivable.  Neither FINREP Annex V Part 2 Article 85 nor the EBA Single Rulebook Q&A provide instructions in which product in the template F 05.01shall this receivable be allocated. It could be row 0060 'Other term loans' (i.e. similar approach as described in AnaCredit reporting manual Part II, Example 7)?

Answer · verbatim

After the financial guarantee given has been called and paid by the bank, the customer’s obligation to reimburse the payment to the bank meets the definition of “Loans and advances” in paragraph 32, Part 1 of Annex V to Commission Implementing Regulation (EU) 2021/451 (ITS) and, in particular, the definition of “loans” included in the Table of Part 2 of Annex II to the Regulation (EU) 2021/379 (ECB BSI Regulation).

Provided that the customer’s obligation to reimburse the payment to the bank is immediately due and payable, it should be reported in row 0010 ‘On demand [call] and short notice [current account]’ and in the relevant column corresponding to the counterparty of the loan of template F 05.01, in accordance with the definition included in paragraph 85, letter a), Part 2 to the ITS.

Source: EBA Single Rulebook Q&A 2024_7191 · text as published, not rephrased · collected on 2026-10-08