EBA · 2022_6542 Final Q&A

Possible error in v8116_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2022-08-01
Answered
2023-03-31
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Is the following rule v8116_m: [F18.01 (c0020)] {r0050} <= {r0060} correct?

Background

We have a situation now that a client was a Small and Medium-sized Enterprise (SME) at the opening balance but no SME anymore at the closing balance. As a consequence, we have to report in FINREP template F 18.01, cell r0060-c0020, the amount as an outflow. However, on the line above, cell r0050-c0020 is not impacted because the loan is still active and the impairment as well. So, the amount in cell r0060-c0020 can be smaller (more negative) than the amount in cell r0050-c0020.

Answer

The change in a portfolio due to a reclassification of a counterparty shall not be considered as an outflow from non-performing exposures as derived from Part 2, paragraph 239v of the ITS 2021/451. If an outflow from a non-performing exposure is reported in row 0060 “Of which: Small and Medium-sized Enterprises” it shall also be reported in row 0050 “Non-financial corporations”. In case the counterparty is not anymore classified as small and medium-sized enterprise at the reporting date, any outflow from non-performing exposures to this counterparty that was occurred during the reporting period will be reported only in row 0050 as indicated in Part 2, paragraph 239iv of the ITS 2021/451. Therefore, the validation rule v8116_m is applicable.

Original source: European Banking Authority, Q&A ID 2022_6542

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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