{
  "url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.5/division-II.5.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.5/division-II.5.3.json",
  "legislation": "eur/2018/1624",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-1624",
  "path": "annex/II/division/II/division/II.5/division/II.5.3",
  "kind": "division",
  "number": "II.5.3",
  "heading": "Z 05.02 – Major off-balance sheet counterparties: Instructions concerning specific positions",
  "text": "Columns\nInstructions\n0010-0050\nCounterparties\nInformation on the major off-balance sheet counterparties.\nMajor 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.\nFor the purpose of this template, only counterparties that are not included in the consolidated financial statements shall be reported.\n0010\nEntity name\nSee instructions on column 0010 of Z 05.01\n0020\nCode\nSee instructions on column 0020 of Z 05.01\n0030\nGroup or individual\nSee instructions on column 0030 of Z 05.01\n0040\nCountry\nSee instructions on column 0040 of Z 05.01\n0050\nSector\nSee instructions on column 0050 of Z 05.01\n0060\nType\nThe type of off-balance sheet exposure shall be one of the following as defined in FINREP, template F 09.02:\nOBS.1 Loan commitments received\nOBS.2 Financial guarantees received\nOBS.3 Other commitments received\nIf 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.\n0070\nAmount",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/1624/annex/II/division/II/division/II.5/division/II.5.3",
    "retrieved_at": "2026-11-01T14:43:51.665839+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}