Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	Off-balance-sheet-commitments
Taxonomy	-
Unique Identifier	QA2021-2

Question

While T12.00 refers to Major Counterparties (derivatives, commitments received), guidance indicates to include top 5 off-balance sheet Derivatives Transactions instead of top 5 off-balance sheet Derivatives Counterparties. Is it correct or should be Counterparties? In other hand, the top 10 of major off-balance sheet counterparties without derivatives nominal on its calculation, should include any derivative nominal position for these top 10 non derivative off-balance sheet counterparties if they have any? Example: Counterparty A has 200.000.000€ financial guarantees received, 100.000.000€ commitments received and only 50.000€ derivatives nominal. Counterparty A with 300.000.000€ is the TOP1 off-balance sheet commitments and financial guarantees received counterparty (excluding derivatives). When we report Counterparty A, should we report 3 lines including one with 50.000€ of derivatives or we can skip it?

Response

We agree with the proposed answer, meaning to report the TOP 5 derivatives counterparty instead of transaction by nominal amount.

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