EBA · 2019_4768 Rejected question

Scoping and content for template 6 of the EBA GL Disclosure of NPE/FBE

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2019-06-06
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Question

Should the gross carrying amount that should be reported in column “a” of template 6 of the EBA GL Disclosure of NPE/FBE be the gross carrying amount that is reported in Finrep template F20.07, or should it be the gross carrying amount from Finrep template 18? i.e. should it also include loans advances held for trading to non-financial corporations or not?

Background

In template 6 of the EBA GL Disclosure of NPE/FBE in column “a” the gross carrying amount per counterparty sector should be reported. The same presentation of gross carrying amount towards these sectors is requested in Finrep template F20.07. However for Finrep template F20.07 it is made clear that this should be presented for loans and advances other than held for trading to non-financial corporations. In the EBA GL Disclosure of NPE/FBE the content indication for template 6 in Annex II describes that it should be: ,,gross carrying amount of loans and advances to non-financial corporations and the related accumulated impairment and accumulated change in fair value due to credit risk, according to the scope of regulatory consolidation in accordance with Chapter 2 of Title II of Part One of the CRR.” Meaning that it does not make clear whether loans and advances to non-financial corporations that are held for trading should be included or not.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2019_4768

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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