Question ID
2013_78
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
Article 99
Paragraph
5
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Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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, F 07.00, r 200 (also F 05.00, r 010)
Name of institution / submitter
CREDIT AGRICOLE
Country of incorporation / residence
FRANCE
Type of submitter
Credit institution
Subject matter
FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]"
Question

FINREP - Template 7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]" / does this row include discounts on debts that have been restructured due to counterparty default ?

Background on the question

We need this information for FINREP mapping

Submission date
Final publishing date
Final answer

"On demand [call] and short notice [current account]" are defined in Annex V of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting as "balances receivable on demand (call), at short notice, current accounts and similar balances which may include loans that are overnight deposits for the borrower, regardless of their legal form. It also includes "overdrafts" that are debit balances on current account balances".

In the row 200 of template F 07.00 all past due and not impaired amounts related to on demand and short notice loans and advances should be reported in columns 010 to 060. In those cases where past due amounts are impaired according to IAS 39.59 (d), they shall be reported in column 070.

 

*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.

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

Disclaimer

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