Question ID
2015_1880
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex III, template F 19.00 (c170, c180)
Type of submitter
Competent authority
Subject matter
Reporting on "collateral received" and "financial guarantees received" in columns 170 and 180 of template F 19.00
Question

Should be included in columns 170 and 180 of template F 19.00 also collateral received on performing exposures with forbearance measures?

Background on the question

The references in columns 170 and 180 of template F 19.00 referring to Annex V. Part 2.162, states: "Information on collateral held and financial guarantee received on NON-PERFORMING exposures shall be reported separately. Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82. Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure."

Submission date
Final publishing date
Final answer

In accordance with paragraph 268 of Annex V of Regulation (EU) No 680/2014 – ITS on reporting, in columns 170 and 180 of template F 19.00, collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status. In version 2.9 two columns related to collateral and financial guarantees received on non-performing exposures with forbearance measures have been added to template F19.

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

Disclaimer

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