reporting of defaulted and past due items in maturity buckets

The templates C 30.00 (LE 4) and C 31.00 (LE 5) require information on the 10 largest exposures to institutions and unregulated financial sector entities regarding their expected run-off which shall be expressed by means of maturity buckets. The maturity breakdown shall take the 'exposure value before application of exemptions and CRM' (LE2, column 210 / LE3, column 220) as basis. In case such an exposure or a part of an exposure is to be regarded as defaulted and is reported as such in template C 28.00 (LE 2, column 050) and C 29.00 (LE 3, column 060), the expected run-off of the defaulted exposure must be allocated to the respective maturity buckets as follows: When the reporting entity, in spite of the default, has a clear calendar of expected repayments of the exposure, it shall allocate them into the respective buckets accordingly. When the reporting entity does not have a reasoned view of when defaulted amounts will be repaid (if ever), it shall allocate them into the category 'undefined maturity'. Instructions (Annex IX of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions) will be amended at the earliest possible date to reflect this approach.