Question ID:
2013_88
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - FINREP (incl. FB&NPE)
Article:
99
Paragraph:
5
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph:
Annex III, F 16.07, r150?
Disclose name of institution / entity:
Yes
Name of institution / submitter:
CREDIT AGRICOLE
Country of incorporation / residence:
FRANCE
Type of submitter:
Credit institution
Subject Matter:
FINREP - Contents of template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets"
Question:
FINREP - Template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets" : on which row do we have to set amounts linked to "other non financial assets" and reported on row 570 "other" in template 2 ?
Background on the question:
We need this information for FINREP mapping.
Date of submission:
26/07/2013
Published as Final Q&A:
14/02/2014
EBA Answer:

Rows 100-140 of template F 16.07 are related to rows 520-560 of template F 02.00. As currently there is no relation to row 570 of F 02.00 ( "other") in template F 16.07, it is not included in the current version of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting.

In the next available version of the ITS, a new row "Other" will be included in F 16.07 in order to ensure in this template the breakdown of the amount of impairment on non-financial assets disclosed in table F02.00.

 

*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.

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