EBA · 2015_2143 Final Q&A

FINREP Template F 16.07 - Accumulated Impairment

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2015-07-20
Answered
2019-12-13
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Validation rule v3956_s requires all values presented in column 040 (Accumulated impairment) of template F 16.07 to be negative. The row labels on rows 060 and 100 state “Impairment or (-) reversal of impairment”. As a result, column 040, presented negative, appears to only allow the disclosure of accumulated net reversals of impairments. Please could we receive clarification that this validation is correct?

Background

Validation rule v3956_s requires all values presented in column 040 (Accumulated impairment) of template 16.07 to be negative. The row labels on rows 060 and 100 state “Impairment or (-) reversal of impairment”. As a result, column 040, presented negative, appears to only allow the disclosure of accumulated net reversals of impairments.

Answer

Conventions for filling FINREP templates are established in Part 1.2 of Annex V of Commission Implementing Regulation (EU) No 680/2014 (as amended). Relevant paragraphs for sign conventions are from 8 to 11. Q&A 2015_2034 provides further guidance on how sign conventions shall be applied for accumulated impairments and movements in allowances across FINREP. For consistency with the reporting of accumulated impairments throughout FINREP, column c040 of template F 16.07 shall be reported with a negative sign. Column 040 of template F16.07 refers to the accumulation of impairment and consequently can only be negative, zero or nil.

Original source: European Banking Authority, Q&A ID 2015_2143

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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