Annex V to Implementing Regulation (EU) 2024/3117 — FINREP instructions · eba-4.2 · EBA, Reporting framework 4.2, ITS on Supervisory Reporting – Instructions (EN)

Annex V · Part 2 › 22 Interests in unconsolidated structured entities (30)

22 Interests in unconsolidated structured entities (30)

2 paragraphs · official text, verbatim

§286

For the purposes of Annexes III and IV as well as this Annex, ‘liquidity support drawn’ shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.

1 rows/columns

§287

‘Losses incurred by the reporting institution in the current period’ shall include losses due to impairment and any other losses which are incurred by a reporting institution during the reporting reference period and concern the reporting institution’s interests in unconsolidated structured entities.

1 rows/columns

PARAGRAPH

Part 2, §287

reg_impl/2024/3117/annex-v/2/287

Where it's used1 template

Cited by 1 rows/columns in 1 template.

F 30.01 show in grid →
c0080

Controls1

This paragraph governs 1 cells, controlled by 1 active rules (0 blocking).

Cells of the rows and columns that cite it; rules from the DPM that use those cells.

Interpretation—

No EBA Q&A cites this paragraph under the current ITS.

Links—

References inside the text (to other paragraphs, CRR articles, IFRS) are not extracted yet: they will appear here when they are in the data.

Changes—

Only the EBA 4.2 edition of the instructions is loaded. Changes appear when another edition is added.

Source: EBA instructions for reporting framework 4.2 (official, verbatim). Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version eba-4.2.