EBA · 2016_2928 Final Q&A

Inconsistency between a template and instructions regarding F 09.01

Name: Inconsistency between a template and instructions regarding F 09.01: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 99, para. 4
Topic: Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by: Competent authority
Submitted: 2016-10-05
Answered: 2017-02-03
Answer provided by: ESAs (EBA, ESMA, EIOPA)

Browse ECB SSM Register → More Q&As on this regulation →

Question

Point 61 in Part 2, Annex V of Commission Implementing Regulation (EU) No 680/2014 specifies what is included in rows "of which: defaulted" in the FINREP template 9.1 (F 09.01). However, if we look at that template, it contains rows named "of which: non-performing". Which is correct?

Background

Answer

Rows 021, 101 and 181 of template F 09.01 of Annexes III and IV of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall be used to report non-performing exposures, namely non-performing loan commitments, non-performing financial guarantees respectively other non-performing commitments given. The instructions in Part 2 Annex V of the ITS on Supervisory Reporting, which refer to defaulted exposures, are wrong.

Original source: European Banking Authority, Q&A ID 2016_2928

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

Forborne exposures, Template 19, column 110

Answered 2015-05-08

FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]"

Answered 2014-02-14

Off-Balance Sheet Exposures in Templates 18 and 19 with respect to Q&A 2013_214

Answered 2021-06-25

Clarification of F 24.01, row 0310

Answered 2021-03-19

FINREP - Contents of template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets"

Answered 2014-02-14

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.