QA2020-142 - T01.00 r0700 “OFF BALANCE SHEET EXPOSURES”

Owned by SRB Services
Feb 01, 2024
Atribute Detail
Resolution Reporting Subject Matter Guidance
Guidance Documents Off-balance-sheet-commitments
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Unique Identifier

QA2020-142

Question


Given that, starting from this reporting period, the information related to the Loans commitments, financial guarantees and other commitments received is already required and will be disclosed in the new rows 750, 760 and 770, could you please confirm that the line 700 “OFF BALANCE SHEET EXPOSURES” should be filled with the sum of rows 750+760 +770 and that the information of the Loan commitments, financial guarantees and other commitments given (FINREP reference F09.01) is no more required?


Response


Please refer to the updated version of the LDR Guidance (v1.2): for r0700 "OFF-BALANCE SHEET EXPOSURES" the bank should report off-balance sheet exposures in line with FINREP F09.01 ‘Off-balance sheet items subject to credit risk: Loan commitments, financial guarantees and other commitments given’; while for rows r0750, r0760 and r0770 the bank should report loan commitments, financial guarantees and other commitments received.