EBA · 2013_79 Final Q&A

FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 260 "Advances that are not loans"

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 260 "Advances that are not loans" : does this row include advances in associates current accounts (which are advances and not loans) ?

Background

We need this information for FINREP mapping.

Answer

This section is covered in Annex V. Part 2, paragraph 41 (g) of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting which states that "Advances that are not loans" include advances that cannot be classified as "loans" according to the ECB BSI Regulation . The analysis should focus on the nature of the advance in associates current accounts: If the advance is considered as a loan to the associates, it can properly be treated as a loan. By nature, it therefore should not be reported on row 260 as advance which is not a loan. If the advance is not considered a loan to the associates, then it should be reported on row 260.   *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_79

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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