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FINREP 4.4validation

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EBA Q&A · 2025_7328

Reported amount in F09.02 col0010 if overcollateralization can occur

Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 04/02/2025 Rejected publishing date 28/02/2025

Question · verbatim

How should financial guarantees be reported in F09.02 if the value of the guarantee exceeds the loan exposure (possible overcollateralization)?

Example:

There is a credit risk mitigation group including 2 financial guarantees and 1 loan exposure as follows:

Financial guarantee nr.1 - 15 000 EUR

Financial guarantee nr.2 - 17 000 EUR

Loan exposure - 14 000 EUR

Reported amount in F09.02 col0010 = ?

Background provided by the submitter · verbatim

Based on FINREP Annex V, Part 2.119:  "For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ shall be the maximum amount the counterparty would have to pay if the guarantee is called on"

Rationale for rejection · verbatim

This question has been rejected because the issue it deals with is already explained in Annex V, Part 2, paragraph 119 to Commission Implementing Regulation (EU) 2021/451. Furthermore, the validation rule v1073_m applies.

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Source: EBA Single Rulebook Q&A 2025_7328 · text as published, not rephrased · collected on 2026-10-08