Provision for calls under standardised guarantees

Financial claims that holders of standardised guarantees have against institutional units providing them.
Provisions relating to calls under standardised guarantees are prepayments of net fees and provisions to meet outstanding calls under standardised guarantees. Like provisions for prepaid insurance premiums and reserves, provisions for calls under standardised guarantees include unearned fees (premiums) and calls (claims) not yet settled.
The definition of the concept is consistent with Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union and the Sixth Edition of the IMF's Balance of Payments and International Investment Position Manual (BPM6).