EBA · 2022_6579 Final Q&A

Pillar 3 disclosures prepared from FINREP reporting

Name: Pillar 3 disclosures prepared from FINREP reporting: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 434a
Topic: Transparency and Pillar 3
Submitted by: Credit institution
Submitted: 2022-09-15
Answered: 2023-06-30
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

In which column in the table EU CR1 should be included purchased or originated credit-impaired financial assets?

Background

According with Regulation 2021/637 we currently prepare Pillar 3 disclosures from FINREP reporting DPM 2.9. But for FINREP reporting we currently report data according with DPM 3.1. In the new version of DPM there are changes regarding presentation of purchased or originated credit-impaired financial assets, which are from DPM 3.0 disclosed in separated column. Before the change in DPM 2.9 purchased or originated credit-impaired financial assets were disclosed together with Credit-impaired instruments (Stage 3). In the mapping instructions for the table EU CR1 are not included new columns in which we report purchased or originated credit-impaired financial assets. For this reason, now we do not include purchased or originated credit-impaired financial assets in the EU CR1 table.

Answer

The gross carrying amount of purchased or originated credit-impaired financial assets (POCIs) and the related allowances and write-offs shall be reported in the table EU CR1, columns a, d, g and j and m where applicable but they shall not be reported in the columns 'of which stage 1' and 'of which stage 2'.

Original source: European Banking Authority, Q&A ID 2022_6579

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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