QA2020-20 - LDR reporting

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Off-balance-sheet-commitments
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QA2020-20

Question


Template T12 referenciates to EBA's CIR regulation, so it is understood that the number of counterparties to be reported is 10, can you confirm that?


Response


Yes, Top 10 counterparties as indicated in Commission Implementing Regulation 2018/1624, II.5.3 Z 05.02 - Major off-balance sheet counterparties: Instructions concerning specific positions Counterparties Information on the major off-balance sheet counterparties. Major off-balance sheet counterparties shall be identified by summing up the total nominal amount of commitments and financial guarantees received (as defined for the purposes of FINREP, template F 09) by the entity or group entities for which the template is reported from counterparties or group of connected clients. Major off-balance sheet counterparties shall exclude entities included in the consolidated financial statements of the group. The counterparties and groups of connected clients are then ranked by aggregate amount in order to identify the top 10 major off-balance sheet counterparties, on which information shall be provided in this template. For the purpose of this template, only counterparties that are not included in the consolidated financial statements shall be reported.