EBA Q&A · 2016_2928
Inconsistency between a template and instructions regarding F 09.01
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 05/10/2016 · published 03/02/2017
Question · verbatim
Point 61 in Part 2, Annex V of Commission Implementing Regulation (EU) No 680/2014 specifies what is included in rows "of which: defaulted" in the FINREP template 9.1 (F 09.01). However, if we look at that template, it contains rows named "of which: non-performing". Which is correct?
Background provided by the submitter · verbatim
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Answer · verbatim
Rows 021, 101 and 181 of template F 09.01 of Annexes III and IV of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall be used to report non-performing exposures, namely non-performing loan commitments, non-performing financial guarantees respectively other non-performing commitments given. The instructions in Part 2 Annex V of the ITS on Supervisory Reporting, which refer to defaulted exposures, are wrong.
Source: EBA Single Rulebook Q&A 2016_2928 · text as published, not rephrased · collected on 2026-10-08