EBA · 2013_78 Final Q&A

FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]"

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Article 99, para. 5
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2013-07-26
Answered
2014-02-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

FINREP - Template 7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]" / does this row include discounts on debts that have been restructured due to counterparty default ?

Background

We need this information for FINREP mapping

Answer

"On demand [call] and short notice [current account]" are defined in Annex V of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting as "balances receivable on demand (call), at short notice, current accounts and similar balances which may include loans that are overnight deposits for the borrower, regardless of their legal form. It also includes "overdrafts" that are debit balances on current account balances". In the row 200 of template F 07.00 all past due and not impaired amounts related to on demand and short notice loans and advances should be reported in columns 010 to 060. In those cases where past due amounts are impaired according to IAS 39.59 (d), they shall be reported in column 070.   *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_78

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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