EBA Q&A · 2015_2415
Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 16/10/2015 · published 29/07/2016
Question · verbatim
Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?
Background provided by the submitter · verbatim
Confirmation is needed that Templates F 18.00 and F 19.00 need to be reported by National GAAP reporters.
Answer · verbatim
Institutions subject to national GAAP based on BAD (Council Directive 86/635/EEC) shall report templates F 18.00 and F 19.00 of Annex IV of Regulation (EU) No 680/2014 – ITS on reporting, if they are subject to FINREP reporting in accordance with Article 99 (6) of Regulation (EU) No 575/2013 (CRR).
Portfolios “Non-trading debt instruments at a cost based method” and “Other non-trading non-derivative financial assets” shall be reported in the currently applicable templates in the rows for “Debt instruments at amortised cost”.
Portfolios “Non-trading non-derivative financial assets measured at fair value through profit or loss” and “Non-trading non-derivative financial assets measured at fair value to equity” shall be reported in the currently applicable templates in the rows for “Debt instruments at fair value other than HFT”.
Source: EBA Single Rulebook Q&A 2015_2415 · text as published, not rephrased · collected on 2026-10-08