Question ID:
2016_2928
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - FINREP (incl. FB&NPE)
Article:
99
Paragraph:
4
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph:
Annexes III, IV, V
Disclose name of institution / entity:
No
Type of submitter:
Competent authority
Subject Matter:
Inconsistency between a template and instructions regarding F 09.01
Question:

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?

Background on the question:

.

Date of submission:
05/10/2016
Published as Final Q&A:
03/02/2017
Final Answer:

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.

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