Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	Critical-Functions
Taxonomy	-
Unique Identifier	QA2019-29

Question

Should we report these functions as a separate sub-function or can we merge it with other forms of lending?

Response

Data for leasing and factoring should be reported under the pre-defined functions (Lending to non-financial corporates, SMEs and non-SMEs). The amount outstanding should already cover the factoring and leasing exposures. According to FINREP, trade finance activities should be reported under the value committed (other commitments given). If you would like to consider these services separately, you can report an additional function in the optional cells (drop-down lists have been included). In that case, please do not report these activities twice (aggregated with other lending and detailed).

Related articles

Page:
QA2025-21- LDR - Reporting of Trading Portfolio Liabilities (Questions and Answers)
Page:
QA2025-13- CFR Guidance and the use of ECB statistics for the denominator in the market share calculations (Questions and Answers)
Page:
QA2025-12- Due date for reporting of MREL TLAC Q1 2025 (Questions and Answers)
Page:
QA2024-42 - SRB Taxonomy Package 9.03 (Questions and Answers)
- qa
- guidance
- fmis
- kb
Page:
QA2024-41 - 2025 SRB Txonomy (Questions and Answers)
Page:
QA2024-21 - Statistical data availability (Questions and Answers)
Page:
QA2024-17 - Clarification regarding the value of transactions on proprietary accounts for OTC swaps (Questions and Answers)
- qa
- guidance
- fmis
- kb
Page:
QA2024-23 - FMIR T33.00 c0090 Value of transactions on proprietary accounts (Questions and Answers)
- qa
- guidance
- fmis
- kb
Page:
QA2024-16 - ECB Market Data for Payments to MFIs and Non-MFIs (Questions and Answers)
Page:
QA2024-12 - Filing indicator for 2024 resolution reporting cycle (Questions and Answers)
Page:
QA2024-14 - T12 (Questions and Answers)
Page:
QA2021-8 - Reporting UK law issuances in the LDR at 31-12-2020 (Questions and Answers)
Page:
QA2021-4 - T07.00 & T08.00 Type of MA (Questions and Answers)
Page:
QA2021-17 - Are the central bank exposures excluded from the calculation of the TEM? (Questions and Answers)
Page:
QA2021-64 - Treatment of SMEs under households in reporting (Questions and Answers)
- kb
- qa
- guidance
- -

Browser not supported