Pillar III templates aligned with the new supervisory reporting package, DPM 2.7

Template F 12.00 of Annex IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) which is reported by institutions applying a national GAAP based on BAD includes a breakdown of  drivers of the movements in credit risk adjustments aligned with the drivers described in the rows of template EU CR2-A of the EBA/GL/2016/11. It also includes a breakdown between specific and general allowances. Therefore, these N-GAAP institutions should be able to map the information that they need to disclose in template EU CR2-A with the information that they have to report in template F 12.00. In line with the instructions of disclosure template CR2-A, these institutions can include additional rows to the disclosed template if they consider it relevant. Institutions applying IFRS or applying a national GAAP compatible with IFRS should make use of the flexibility allowed by template EU CR2-A in the EBA/GL/2016/11. They should add the relevant rows that better reflect the drivers of the changes in their credit risk adjustments, in line with the drivers and figures that they report in template F 12.01 of Annexes III and IV to the ITS on Supervisory Reporting. and that reflect the disclosure requirements included in Article 442 of Regulation (EU) No 575/2013 (CRR) Similarly they should drop those rows included in template CR2-A of the EBA/GL/2016/11 that are not relevant anymore.