EBA · 2020_5575 Final Q&A

FINREP Template F 25.01

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2020-10-21
Answered
2021-04-30
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Where should changes in a time bucket of already acquired repossessed assets be presented?

Background

If a repossessed asset which should be presented in Template F 25.01 moves from the time bucket <=2 year to the next time bucket (2-5 years) in the following period, how should this move be presented? Currently its only possible to show inflows and outflows but not changes between the time buckets. We can either present it in the following period as outflow from <2 years and inflow in 2-5 years , but there are in our opinion no suitable positions for that (as collateral obtained or change in FV is not applicable) or we can show it as part of the opening balance of the new time bucket, which would mean that opening and does not correspond to the closing balance.

Answer

Paragraph 349 of Annex V to Regulation (EU) no. 680/2014 (ITS on Supervisory Reporting) states: “In the context of the presentation of collateral obtained by vintage, the ‘ageing’ of collateral on the balance sheet, i.e. the migration between the predefined vintage buckets, shall neither be reported as inflow nor as an outflow”. Hence, the carrying amount of the collateral obtained shall be reported directly in the opening balance of the new time bucket.

Original source: European Banking Authority, Q&A ID 2020_5575

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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