EBA · 2025_7546 Rejected question

Pillar 3 Disclosure: Template EU CQ1: Credit quality of forborne exposures (Col e & f; R090 Loan commitments given ) - 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
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Question

According to the EBA mapping: (Col e & f ; R0090) for row “Loan commitments given” under impairment section are mapped to template F19, which is presented as a positive value in CR1. However, our understanding is that impairment values should be disclose as negative figures in CQ1. Please confirm whether this interpretation is correct.

Background

Template EU CQ1 – Col e & f ; R0090 (“Loan commitments given” under impairment section): Should impairment values be reported as positive or negative?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7546

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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