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FINREP 4.4validation

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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 · 2017_3369

FINREP IFRS 9, F 16.01 - Interest income and expenses by instrument and counterparty sector

Final Q&Afiled under Draft ITS on Supervisory Reporting of InstitutionsSubmitted 26/06/2017 · published 17/11/2017

Question · verbatim

Under national GAAP based on BAD, do ‘impaired assets’ consist of assets subject to specific and general impairment allowances or only those subject to specific impairment allowances? What scope of ‘impaired assets’ shall be considered for row 280 (‘of which: interest-income on credit impaired financial assets’) of template F 16.01?

Background provided by the submitter · verbatim

According to Annex V, Part 2, Par. 194 of EBA/ITS/2016/07, under national GAAP based on BAD row 280 ‘of which: interest-income on credit impaired financial assets’ of template F 16.01 shall include interest income on assets impaired with a specific or general impairment allowance for credit risk.

However, according to the concept to calculate the gross carrying amount, ‘impaired assets’ under national GAAP based on BAD shall only include assets adjusted for specific allowances for credit risk (but not assets adjusted for general allowances for credit risk). See Annex V, Part 1, Par. 34(c): ‘…the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount’.

Answer · verbatim

For the purposes of reporting information in row 280 of template F 16.01 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as amended by Regulation (EU) 2017/1443, ‘impaired assets’ under national GAAP based on BAD shall only include assets adjusted for specific allowances for credit risk (but not assets adjusted for general allowances for credit risk).The instructions in Annex V, Part 2, paragraph 194 of the ITS on Supervisory Reporting will be amended accordingly.

Source: EBA Single Rulebook Q&A 2017_3369 · text as published, not rephrased · collected on 2026-10-08