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 (as amended)
Article/Paragraph:
Annexes XII and XIII, C 60.00, C 61.00
Disclose name of institution / entity:
Yes
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.

Date of submission:
19/09/2014
Published as Final Q&A:
05/03/2021
EBA 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
Image CAPTCHA