EBA · 2014_1489 Final Q&A

Non-Renewable loans and receivables

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
415
Topic
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Submitted by
Credit institution
Submitted
2014-09-19
Answered
2021-03-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

NSFR: Should non-renewable loans and receivables be presented as gross (not affected by general and specific allowances) or as net (affected by general and specific allowances)?

Background

Published documents are not sufficiently clear on this matter.

Answer

In line with the DPM for templates C 60.00 and C 61.00 of Annex XII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions shall report the carrying amount of assets. According to the definition of EBA Q&A 2017_3305 the carrying amount shall mean the amount to be reported in the balance sheet.

Original source: European Banking Authority, Q&A ID 2014_1489

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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