EBA · 2015_2415 Final Q&A

Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Competent authority
Submitted
2015-10-16
Answered
2016-07-29
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?

Background

Confirmation is needed that Templates F 18.00 and F 19.00 need to be reported by National GAAP reporters.

Answer

Institutions subject to national GAAP based on BAD (Council Directive 86/635/EEC) shall report templates F 18.00 and F 19.00 of Annex IV of Regulation (EU) No 680/2014 – ITS on reporting, if they are subject to FINREP reporting in accordance with Article 99 (6) of Regulation (EU) No 575/2013 (CRR). Portfolios “Non-trading debt instruments at a cost based method” and “Other non-trading non-derivative financial assets” shall be reported in the currently applicable templates in the rows for “Debt instruments at amortised cost”. Portfolios “Non-trading non-derivative financial assets measured at fair value through profit or loss” and “Non-trading non-derivative financial assets measured at fair value to equity” shall be reported in the currently applicable templates in the rows for “Debt instruments at fair value other than HFT”.

Original source: European Banking Authority, Q&A ID 2015_2415

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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