Question ID
2025_7545
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Transparency and Pillar 3
Article
47a / 433 / 434
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
47a / 433 / 434
Type of submitter
Credit institution
Subject matter
Pillar 3 Disclosure: Template EU CR1: Performing and non-performing exposures and related provisions (Column g-l; R150-210 Off balance sheet exposure) - Clarification on Mapping Logic
Question

According to the EBA mapping, columns g to l (rows R150–R210) for off-balance sheet exposures are mapped to template F18, which would be presented as a positive value in CR1. However, our understanding is that impairment values should be disclose as negative figures in CR1. Please confirm whether this interpretation is correct. 
 

Background on the question

Template EU CR1 – Columns G to L, Rows R150–R210 (Off-balance sheet exposures): Should impairment values be reported as positive or negative

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it raises is beyond the remit of the Q&A process and as such it cannot be addressed via a Q&A. The matter it refers to will however be considered for a forthcoming version of the mapping tool.

The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. The Q&A process cannot, for example, consider issues which would require changes to the regulatory framework.

For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”. 

 

Status
Rejected question