EBA Q&A · 2013_122
FINREP Past due but not impaired < 30 days
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 06/08/2013 · published 14/02/2014
Question · verbatim
Can materiality thresholds be applied when reporting "technical" past due exposures?
Background provided by the submitter · verbatim
Applying strict rules “technical” past due registrations will not reflect “real” past due amounts. For instance a loan past due with only 1 day and/or with only 1 DKK will be filed as past due.
Answer · verbatim
There is no materiality threshold for this template in the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting. Therefore, situations of technical default, regardless of the number of days past due or of the amounts involved, shall be reported together with other past due not impaired exposures.
*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.
Source: EBA Single Rulebook Q&A 2013_122 · text as published, not rephrased · collected on 2026-10-08