EBA Q&A · 2013_88
FINREP - Contents of template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets"
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014
Question · verbatim
FINREP - Template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets" : on which row do we have to set amounts linked to "other non financial assets" and reported on row 570 "other" in template 2 ?
Background provided by the submitter · verbatim
We need this information for FINREP mapping.
Answer · verbatim
Rows 100-140 of template F 16.07 are related to rows 520-560 of template F 02.00. As currently there is no relation to row 570 of F 02.00 ( "other") in template F 16.07, it is not included in the current version of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting.
In the next available version of the ITS, a new row "Other" will be included in F 16.07 in order to ensure in this template the breakdown of the amount of impairment on non-financial assets disclosed in table F02.00.
*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_88 · text as published, not rephrased · collected on 2026-10-08