Point 61 in Part 2, Annex V of Commission Implementing Regulation (EU) No 680/2014 specifies what is included in rows "of which: defaulted" in the FINREP template 9.1 (F 09.01). However, if we look at that template, it contains rows named "of which: non-performing". Which is correct?
Rows 021, 101 and 181 of template F 09.01 of Annexes III and IV of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall be used to report non-performing exposures, namely non-performing loan commitments, non-performing financial guarantees respectively other non-performing commitments given. The instructions in Part 2 Annex V of the ITS on Supervisory Reporting, which refer to defaulted exposures, are wrong.