Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - Large Exposures
point (e)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Reporting on large exposures - maturity buckets
Disclose name of institution / entity:
Type of submitter:
Competent authority
Subject Matter:
reporting of defaulted and past due items in maturity buckets

LE4, LE5: Where should an institution (in which bucket) report defaulted (or past due) parts of the exposure?

Background on the question:

The instructions define that "for each exposure value before application of exemptions and CRM (column 210 of LE2), the expected amount maturing shall be allocated to the buckets." – that includes the defaulted parts of the exposure. However we do not see apropriate "maturity bucket" for those items.

Date of submission:
Published as Final Q&A:
Final Answer:

The templates C 30.00 (LE 4) and C 31.00 (LE 5) require information on the 10 largest exposures to institutions and unregulated financial sector entities regarding their expected run-off which shall be expressed by means of maturity buckets. The maturity breakdown shall take the 'exposure value before application of exemptions and CRM' (LE2, column 210 / LE3, column 220) as basis.

In case such an exposure or a part of an exposure is to be regarded as defaulted and is reported as such in template C 28.00 (LE 2, column 050) and C 29.00 (LE 3, column 060), the expected run-off of the defaulted exposure must be allocated to the respective maturity buckets as follows:

  • When the reporting entity, in spite of the default, has a clear calendar of expected repayments of the exposure, it shall allocate them into the respective buckets accordingly.
  • When the reporting entity does not have a reasoned view of when defaulted amounts will be repaid (if ever), it shall allocate them into the category 'undefined maturity'.

Instructions (Annex IX of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions) will be amended at the earliest possible date to reflect this approach.

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