Question ID:
2015_2415
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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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 and IV F 18.00 and F 19.00
Disclose name of institution / entity:
No
Type of submitter:
Competent authority
Subject Matter:
Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?
Question:

Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?

Background on the question:

Confirmation is needed that Templates F 18.00 and F 19.00 need to be reported by National GAAP reporters.

Date of submission:
16/10/2015
Published as Final Q&A:
29/07/2016
Final Answer:

Institutions subject to national GAAP based on BAD (Council Directive 86/635/EEC) shall report templates F 18.00 and F 19.00 of Annex IV of Regulation (EU) No 680/2014 – ITS on reporting, if they are subject to FINREP reporting in accordance with Article 99 (6) of Regulation (EU) No 575/2013 (CRR).

Portfolios “Non-trading debt instruments at a cost based method” and “Other non-trading non-derivative financial assets” shall be reported in the currently applicable templates in the rows for “Debt instruments at amortised cost”.

Portfolios “Non-trading non-derivative financial assets measured at fair value through profit or loss” and “Non-trading non-derivative financial assets measured at fair value to equity” shall be reported in the currently applicable templates in the rows for “Debt instruments at fair value other than HFT”.

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