EBA · 2017_3377 Final Q&A

EBA validations rules for 2.5 with reference v2708_m and v3091_ m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2017-07-03
Answered
2017-11-17
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In accordance with Annex V.Part 2, paragraph 162 the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure. Does the carrying amount of the related exposure refer to the gross carrying amount of the related exposure (before accumulated provisions) or to the net carrying amount (after provisions).

Background

EBA rule validations for 2.5 with reference v2708_m and v3091_ m have been reactivated on 10/03/2016 (deactivate date 17/07/2014). V2708: the amount of collateral and financial guarantee received on exposures with forbearance measures should be equal or lower Gross carrying amount of non-performing exposure minus their Accumulated impairment, accumulated changes in fair value due to credit risk and provisions V3091: the amount of collateral and financial guarantee received on exposures with forbearance measures should be equal or lower than the gross carrying amount of exposures with forbearance measures minus their Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Answer

The amount of collateral and financial guarantee to be reported as received on exposures with forbearance measures in templates F 18.00 and F 19.00 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) should be capped at the net carrying amount of the exposure, in line with template F 13.00 of Annexes III and IV of the ITS on Supervisory Reporting referring to the maximum amount that can be considered based on IFRS 7.36 (b).

Original source: European Banking Authority, Q&A ID 2017_3377

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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