Question ID
2015_2415
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex III and IV F 18.00 and F 19.00
Type of submitter
Competent authority
Subject matter
Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?
Question

Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?

Background on the question

Confirmation is needed that Templates F 18.00 and F 19.00 need to be reported by National GAAP reporters.

Submission date
Final publishing date
Final answer

Institutions subject to national GAAP based on BAD (Council Directive 86/635/EEC) shall report templates F 18.00 and F 19.00 of Annex IV of Regulation (EU) No 680/2014 – ITS on reporting, if they are subject to FINREP reporting in accordance with Article 99 (6) of Regulation (EU) No 575/2013 (CRR).

Portfolios “Non-trading debt instruments at a cost based method” and “Other non-trading non-derivative financial assets” shall be reported in the currently applicable templates in the rows for “Debt instruments at amortised cost”.

Portfolios “Non-trading non-derivative financial assets measured at fair value through profit or loss” and “Non-trading non-derivative financial assets measured at fair value to equity” shall be reported in the currently applicable templates in the rows for “Debt instruments at fair value other than HFT”.

Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

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