FINREP - Template 7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 260 "Advances that are not loans" : does this row include advances in associates current accounts (which are advances and not loans) ?
We need this information for FINREP mapping.
This section is covered in Annex V. Part 2, paragraph 41 (g) of the
Draft ITS on Supervisory reporting which states that "Advances that are not loans" include advances that cannot be classified as "loans" according to the ECB BSI Regulation.
The analysis should focus on the nature of the advance in associates current accounts:
*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.