- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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
- 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
-
.
- Submission date
- Final publishing date
-
- 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.