RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2014_1106

Non-performing exposures - Cash balances at central banks, Non-current assets held for sale

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 24/04/2014 · published 14/11/2014

Question · verbatim

Does template F18.00 DEBT INSTRUMENTS AT AMORTISED COST (rows 010 to 180) include Cash and cash balances at central banks portfolio? Does template F18.00 DEBT INSTRUMENTS AT FAIR VALUE other than HFT (rows 190 to 320) include Non-current assets and disposal groups classified as held for sale?

Background provided by the submitter · verbatim

FINREP reporting treats cash and cash balances at central banks as a separate portfolio. Cash balances at central banks and other demand deposits are also included in definition of "loans and advances". Definition of non-performing exposures covers all loans and advances, excluding held for trading portfolio (Annex V, Part 2, para 149). Template F18.00 covers in rows 070 to 170 all loans and advances at amortised cost. Loans and receivables and held to maturity portfolios (breakdown in F04.04) do not include cash and cash balances at central banks since they are treated as a separate portfolio. Template F18.00 covers in rows 190 to 320 all debt instruments (loans and advances and debt securities) at fair value other than held for trading. Financial assets designated at fair value through profit or loss and available for sale financial assets do not include Non-current assets and disposal groups classified as held for sale as it is treated as a separate portfolio

Answer · verbatim

The definition of non-performing exposures includes "Cash balances at central banks and other demand deposits", since, although not included as a separate portfolio in Tables FINREP F 04 of Annex III and IV of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS), they are included under the definition of Loans and advances via the reference to the provisions of Annex II, Part 2 of the ECB BSI Regulation (Regulation ECB/2008/32).

Cash balances at central banks and other demand deposits have to be reported in row 070 as well as in rows 080 and 100 as appropriate of Table F 18.00 and Table F 19.00.

Non-current assets and disposal groups classified as held for sale are included in the current definition of Non-performing exposures but not reported in Table F 18.00 and Table F 19.00.

Source: EBA Single Rulebook Q&A 2014_1106 · text as published, not rephrased · collected on 2026-10-08