QA2020-21 - Template T12

Question

Template 12, when explaining the amount to be filled in for derivatives it refers to "liabilities" when it shall be reported off-balance figures, please clarify

Response

Template T12.00 covers the reporting requirements for Commission Implementing Regulation 2018/1624, template Z 05.02 “Major Off Balance Sheet Counterparties”. The type of off-balance sheet exposure shall be as defined in FINREP. Additional information on the template can be found on the LDR Guidance (Part 3.13 "T12.00 – Major Off Balance Sheet Counterparties").

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