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 › 23 Related parties (31) › 23.1 Related parties: amounts payable to and amounts receivable from (31.1)

23.1 Related parties: amounts payable to and amounts receivable from (31.1)

2 paragraphs · official text, verbatim

§290

For ‘Loan commitments, financial guarantees and other commitments received’, the amounts that shall be reported shall be the sum of the ‘nominal’ of loan and other commitments received and the ‘maximum amount of the guarantee that can be considered’ of financial guarantees received as defined in paragraph 119.

2 rows/columns

§291

‘Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures’, as determined in paragraphs 69 to 71, in this Part shall be reported for non-performing exposures only. ‘Provisions on non-performing off-balance sheet exposures’ shall include provisions in accordance with paragraphs 11, 106 and 111 of this Part for exposures which are non-performing, as determined in accordance with paragraphs 213 to 239of this Part.

3 rows/columns

PARAGRAPH

Part 2, §290

reg_impl/2024/3117/annex-v/2/290

Where it's used1 template

Cited by 2 rows/columns in 1 template.

F 31.01 show in grid →
whole templater0110

Controls16

This paragraph governs 70 cells, controlled by 16 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.