Can materiality thresholds be applied when reporting "technical" past due exposures?
Applying strict rules “technical” past due registrations will not reflect “real” past due amounts. For instance a loan past due with only 1 day and/or with only 1 DKK will be filed as past due.
There is no materiality threshold for this template in the
Draft ITS on Supervisory reporting. Therefore, situations of technical default, regardless of the number of days past due or of the amounts involved, shall be reported together with other past due not impaired exposures.
*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.