- Question ID
-
2014_1489
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - Liquidity (LCR, NSFR, AMM)
- Article
-
415
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annexes XII and XIII, C 60.00, C 61.00
- Name of institution / submitter
-
Volksbank
- Country of incorporation / residence
-
Romania
- Type of submitter
-
Credit institution
- Subject matter
-
Non-Renewable loans and receivables
- Question
-
NSFR: Should non-renewable loans and receivables be presented as gross (not affected by general and specific allowances) or as net (affected by general and specific allowances)?
- Background on the question
-
Published documents are not sufficiently clear on this matter.
- Submission date
- Final publishing date
-
- Final answer
-
In line with the DPM for templates C 60.00 and C 61.00 of Annex XII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions shall report the carrying amount of assets. According to the definition of EBA Q&A 2017_3305 the carrying amount shall mean the amount to be reported in the balance sheet.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.