(b) Institutions These exposures shall be assigned to (2) General governments FINREP counterparty sectors according (i.e. credit institution and investment (3) Credit institutions to the nature of the immediate as well as some general (4) financial corporations counterparty governments and multilateral banks) These exposures shall be assigned to (4) Other financial corporations FINREP counterparty sectors according (c) Corporates (5) Non-financial corporations to the nature of the immediate (6) Households counterparty exposures shall be assigned to (4) Other financial corporations FINREP counterparty sectors according (d) Retail (5) Non financial corporations to the nature of the immediate (6) Households counterparty In FINREP, equities are separated as (e) Equity Equity instruments instruments under different categories of financial assets These exposures shall be assigned to FINREP counterparty sectors according (2) General governments to the underlying risk of the (3) Credit institutions securitisation positions. In FINREP, (f) Securitisation positions (4) Other financial corporations when securitized positions remain recognised in the balance sheet, the (5) Non-financial corporations counterparty sectors are the sectors of the (6) Households immediate counterparties of these positions In FINREP, other items may be included (g) Other non credit obligations Various items of the balance sheet under different asset categories.
(b) Institutions (i.e. credit institution and investment as well as some general governments and multilateral banks) (2) General governments (3) Credit institutions (4) financial corporations These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty (c) Corporates (4) Other financial corporations (5) Non-financial corporations (6) Households These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty (d) Retail (4) Other financial corporations (5) Non financial corporations (6) Households exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty (e) Equity Equity instruments In FINREP, equities are separated as instruments under different categories of financial assets (f) Securitisation positions (2) General governments (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations (6) Households These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions. In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions (g) Other non credit obligations Various items of the balance sheet In FINREP, other items may be included under different asset categories.
Annex%20V%20-%20Instructions_FINREP.docx