Question
Are facilities like "unissued guarantees, stand by letter of credit and warranties" as mentioned in Annex II, table C103, column 070 k) in scope of this reporting?
Background on the question
In Annex II, Table C103, column 070 (k) you are referring to "unissued guarantees, stand by letter of credit and warranties". It is unclear to us whether these facilities are included in the scope of this reporting.
Answer
The instructions in c080 ("type of facility") of template C 103.00 Annex II of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking) specify the types of facility that can be required, "unissued guarantees, stand by letter of credit and warranties" among others.C080 ("type of facility") of template C 103.00 Annex I of the ITS on benchmarking are the ones required. DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.