EBA · 2025_7545 Rejected question

Pillar 3 Disclosure: Template EU CR1: Performing and non-performing exposures and related provisions (Column g-l; R150-210 Off balance sheet exposure) - Clarification on Mapping Logic

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
47a / 433 / 434
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2025-08-05
Browse ECB SSM Register → More Q&As on this regulation →

Question

According to the EBA mapping, columns g to l (rows R150–R210) for off-balance sheet exposures are mapped to template F18, which would be presented as a positive value in CR1. However, our understanding is that impairment values should be disclose as negative figures in CR1. Please confirm whether this interpretation is correct.

Background

Template EU CR1 – Columns G to L, Rows R150–R210 (Off-balance sheet exposures): Should impairment values be reported as positive or negative
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7545

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.

Similar Q&As

Disclosure of Template CR2 where NPE threshold of =>5% has not been breached

Answered 2023-06-30

Pillar 3 disclosures prepared from FINREP reporting

Answered 2023-06-30

Clarification on column a) "Total exposures", CR7-A Template

Answered 2025-10-31

Pillar III templates aligned with the new supervisory reporting package, DPM 2.7

Answered 2019-04-12

LR1 on alternative treatment of the exposure measure - accounting balance sheet value

Answered 2021-03-05

More Q&As on this topic

Pillar 3 Data Hub CONDIS: ITS and reporting framework modelling constraint affecting EU LI1/LI2/CC2

Answered 2026-06-26

Disclosure – Template EU CQ4: Treatment of cash balances at central banks and other demand deposits

Answered 2026-06-05

Disclosure of liquidity requirements - NSFR - LIQ2. Periodic data to be disclosed in the Disclosure Period

Answered 2025-10-31

Clarification on column a) "Total exposures", CR7-A Template

Answered 2025-10-31

ESG P3 - Template 1 - Reporting of column k (GHG emissions (column i): gross carrying amount percentage of the portfolio derived from company-specific reporting)

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.