QA2018-28 - Collateral T04.00 / T06.00

Question

In case that the amount of pledge, lien or collateral exceeds the outstanding amount of the liability, must necessarily the market value of the collateral be reported, or in line with the reporting requirements of FinRep, the maximum amount of the underlying liability should be used?

Response

As indicated in the guidance, the value that should be reported is always the actual market value of collateral.

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