EBA · 2013_83 Final Q&A

FINREP: F12 Movements in allowances for credit losses and impairment of equity instruments - Col 020 to 060 - Breakdown by counterparty

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 12 Movements in allowances for credit losses and impairment of equity instruments - Col 020 to 060 - Breakdown by counterparty : the breakdown by counterparty of "variation flows" columns (columns 020 to 060) is heavy - does EBA allow that institutions make this breakdown only on "closing balance" column (col 070) as it tolerates for similar template FIN 30B in current FINREP?

Background

We need this information for FINREP mapping.

Answer

Article 99 of the Regulation (EU) No. 575/2013 (CRR) is the legal basis for FINREP requirements and they are directly applicable and legally binding to all institutions. The EBA or any competent authority does not have any powers to grant any waivers or exemptions on reporting. Therefore, all templates shall be reported in full.

Original source: European Banking Authority, Q&A ID 2013_83

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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