Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Annexes III, IV, V
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
Interest-income on credit impaired financial assets (template F 16)

Template F 16, r0280, of which: interest-income on credit impaired financial assets: if a financial asset was credit impaired during for example Q1, Q2, and Q3, but during Q4 became performing again, should we still report the interest-income reflected on this row in the Q4-reporting?

Background on the question:

When a customer is NPL during a certain quarter, but after that becomes performing again, we're not sure whether we should clear the amount reported in r0280 for interest-income generated during the quarters in which the customer was NPL.

Date of submission:
Published as Final Q&A:
Final Answer:

Annex V to Regulation (EU) 2021/451 (ITS on Supervisory Reporting, ITS) gives some instructions for the reporting of the financial information. Part 2 of that Annex contains specific instructions for the templates. As indicated in “15. BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16), template F 16 includes further breakdowns of gains (or income) and losses (or expenses) for selected items of the income statement.  

The information requested in r0280 corresponds to a breakdown of the total amount of interest income recognised in PL for the corresponding reporting period (reported under r0270) and relates to the recognised interest income on assets that are classified as credit impaired at the reporting date. Therefore, if the asset is not anymore classified as credit impaired at the reporting date, the corresponding interest income accrued during the period shall continue to be reported broken-down by instrument and counterparty sector in template F 16.01 but they are not anymore reported under row 0280. 

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