QA2018-68 - Guarantees T01.00; T03.02; T03.03

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Feb 01, 2024
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QA2018-68

Question


In which category of the LDT should financial guarantee contracts be included? Specifically, guarantees that do appear in the liability side of the balance sheets of the entities (FI_1-2 (Liabilities), line 220 “Commitments and guarantees given”).


Response


All financial guarantees should be reported in line r700, when included in FINREP F09.01. For intragroup, a detail should be provided in table T03.03. Additionally, T03.02 should provide the view on received intragroup guarantees to complete the picture on loss absorbing mechanisms within a group. Where provisions for commitments and guarantees are constituted, they should be reported in r390 'non-financial liabilities' and r700 shall be net of this amount.