Question ID: 3249 - FICOD016
Regulation Reference: (EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
Topic: Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Article: Annex II
Template: FC.01, FC.03
Status: Final
Date of submission: 13 Feb 2025
Question
Can you confirm that facilities must be reported in the FC03 and not in the FC01 (column 180, value of collateral). As explained in the commission implementing regulation a facility is not a collateral.
EIOPA answer
In accordance with the instruction provided in section 2 and 4, Part II of Annex II of Commission Implementing Regulation (EU) 2022/2454, undrawn amount credit facilities shall be reported in template FC.03 while drawn amount are expected to be reported in template FC.01.
For the assessment of significance, drawn and undrawn amounts of credit lines shall be considered as a single economic operation (SEO). The ID use for identification of SEO shall therefore apply transversally to FC.01, FC.02 and FC.03 in order to allow aggregation of transactions of a different nature that are considered as forming an SEO.