EBA · 2015_2137 Final Q&A

Reporting of past due exposures

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2015-07-17
Answered
2019-10-04
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

How to determine when an exposure is past due? In Legal acts there are two different explanations. 1. According to Annex V. Part 2, paragraph 48 Assets qualify as past due when counterparties have failed to make a payment when contractually due. It is understood that any overdue payment shall be taken into account (including penalties). 2. According to EBA/ITS/2013/03/rev1, paragraph 150 For the purpose of template 18, an exposure is “past-due” when any amount of principal, interest or fee has not been paid at the date it was due (excluding penalties).

Background

It is unclear what is the right method of how to determine the past due exposures. Penalties should be taken into account in determining past due exposures?

Answer

Penalties are not excluded from paragraph 96 of Annex V (reporting framework v2.8) of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting) and therefore shall be taken into account when assessing the past-due status.

Original source: European Banking Authority, Q&A ID 2015_2137

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.

Similar Q&As

Material exposure in connection with term "days past-due" in the definition of non-performing exposure

Answered 2019-01-11

FINREP Past due but not impaired < 30 days

Answered 2014-02-14

Calculation of past due days

Answered 2022-02-04

FINREP: F07.00 reporting of past due assets

Answered 2014-02-14

Information on performing and non-performing exposures

Answered 2016-09-09

More Q&As on this topic

Sectoral classification of UK credit institutions

Answered 2026-07-03

Clarification on validation v3078m under FINREP reporting

Answered 2026-06-05

Reporting guarantees that are received to secure a pool of underlying securitized exposures/securitisation positions in a synthetic securitisation transaction

Answered 2026-05-29

Definition of ‘demand deposits’ for FINREP reporting

Answered 2025-12-05

Definition of Net defined benefit assets [Carrying amount] in F44.01

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.