QA2020-164 - CFR T20.02

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Feb 01, 2024
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QA2020-164

Question


0030 value outstanding The reference relates to carrying amount (FINREP table 5), while the definition refers to gross carrying amount (the same as last year, when we reported gross carrying amount from table 4.4). Should we report carrying amount from FINREP table 5 or gross carrying amount from table 4.4.01? 0040 Value committed Incorrect reference in the new guidance, table 9.02 refers to the commitments received, while the definition refers to the commitments given (page 22). Should we use FINREP table 9.01, columns 010+020+030, rows depending on the counterparty, the same as last year corresponding to the commitments given?


Response


Banks should align the reported values as regard to the outstanding value of the lending functions in the CFR with the FINREP background references as specified in Guidance on the 2020 Critical Functions Report. For value committed, please refer to FINREP table 9.01, columns 010+020+030, rows depending on the counterparty, the same as last year corresponding to the commitments given.