EBA · 2024_7258 Rejected question

Equity instrument subject to impairment in F20.04

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430, para. 3
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Consultancy firm
Submitted
2024-11-25
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Question

The instructions for reporting the column "of which: financial assets subject to impairment [...]" regarding equity instruments (see F20.04 r0040 c0012) currently leave room for interpretation about the specific definition of "subject to impairment" to be applied. In particular, we would kindly ask the EBA to clarify whether  a) the respective positions should be deactivated (i.e., greyed out) because of non-applicability b) there is a different expectation regarding equity instruments that has not been written in the Annex yet (in particular, equity instruments are subject to the IAS 36 impairment test).

Background

It is unclear which information has to be reported  regarding equity instruments subject to impairment in template F20.04 r0040 c0012 (et seqq). The reference provided in the template ("Annex V.Part 2.273") states that financial assets subject to impairment shall have the same meaning as defined in Annex V.Part 2.93. However, paragraph 93 refers to financial assets at AC and at FVtOCI only, which is in line with IFRS 9 impairment requirements. That being said, regarding equity instruments there is no such requirement.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7258

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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