Division II.5.3 Z 05.02 – Major off-balance sheet counterparties: Instructions concerning specific positions
United Kingdom
| Columns | Instructions |
|---|---|
| 0010-0050 | 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. |
| 0010 | Entity name See instructions on column 0010 of Z 05.01 |
| 0020 | Code See instructions on column 0020 of Z 05.01 |
| 0030 | Group or individual See instructions on column 0030 of Z 05.01 |
| 0040 | Country See instructions on column 0040 of Z 05.01 |
| 0050 | Sector See instructions on column 0050 of Z 05.01 |
| 0060 | Type The type of off-balance sheet exposure shall be one of the following as defined in FINREP, template F 09.02:
If the off-balance sheet items received from a major counterparty consist of more than one of the types mentioned above, each type of off-balance sheet item shall be reported in a separate row. |
| 0070 | Amount |