<h1>Bank guarantees reporting by authorised dealers and ECB transactions require specific forms and certified declarations for compliance.</h1> Annex IV requires authorised dealers to report bank guarantees invoked on behalf of residents, providing AD identification and USD amounts across categories: Buyer's Credit, Supplier's Credit, and Trade Credits split by tenor (up to one year; above one year and less than three years, with the latter limited to import of capital goods), certified by an authorised signatory. ECB guidance sets permissible external funding instruments and two access routes (Automatic and Approval) and prescribes Form ECB (Annex I) for Approval Route LRN applications, ECB 2 Return (Annex II) for actual transactions, Form TC (Annex III) for trade credit details, and Annex IV for guarantee/LOU/LOC statements.