Should the gross carrying amount that should be reported in column “a” of template 6 of the EBA GL Disclosure of NPE/FBE be the gross carrying amount that is reported in Finrep template F20.07, or should it be the gross carrying amount from Finrep template 18? i.e. should it also include loans advances held for trading to non-financial corporations or not?
In template 6 of the EBA GL Disclosure of NPE/FBE in column “a” the gross carrying amount per counterparty sector should be reported. The same presentation of gross carrying amount towards these sectors is requested in Finrep template F20.07. However for Finrep template F20.07 it is made clear that this should be presented for loans and advances other than held for trading to non-financial corporations. In the EBA GL Disclosure of NPE/FBE the content indication for template 6 in Annex II describes that it should be: ,,gross carrying amount of loans and advances to non-financial corporations and the related accumulated impairment and accumulated change in fair value due to credit risk, according to the scope of regulatory consolidation in accordance with Chapter 2 of Title II of Part One of the CRR.” Meaning that it does not make clear whether loans and advances to non-financial corporations that are held for trading should be included or not.
Please note that as part of adjustments to the Single Rulebook Q&A process, agreed by the EBA and the European Commission, it has been decided to reject outstanding questions submitted before 1 January 2020, when the Q&A process was updated as part of the last ESAs Review. In particular, the question that you have submitted has now regrettably been rejected and will not be addressed.
If you believe your question would still benefit from clarification, you are invited to resubmit your question, adapting it to reflect any legislative, regulatory or other relevant developments that may have occurred since the initial date of submission. The EBA will aim to address resubmitted questions as a matter of priority. When considering to resubmit, you are kindly requested to observe the updated admissibility criteria agreed in the context of the adjustment of the Q&A process, available in the Additional background and guidance for asking questions. We hope for your understanding.