EBA · 2013_122 Final Q&A

FINREP Past due but not impaired < 30 days

Name: FINREP Past due but not impaired < 30 days: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 99, para. 2
Topic: Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by: Industry association
Submitted: 2013-08-06
Answered: 2014-02-14
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

Can materiality thresholds be applied when reporting "technical" past due exposures?

Background

Applying strict rules “technical” past due registrations will not reflect “real” past due amounts. For instance a loan past due with only 1 day and/or with only 1 DKK will be filed as past due.

Answer

There is no materiality threshold for this template in the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting. Therefore, situations of technical default, regardless of the number of days past due or of the amounts involved, shall be reported together with other past due not impaired exposures. *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.

Original source: European Banking Authority, Q&A ID 2013_122

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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