EBA Q&A · 2017_3377
EBA validations rules for 2.5 with reference v2708_m and v3091_ m
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 03/07/2017 · published 17/11/2017
Question · verbatim
In accordance with Annex V.Part 2, paragraph 162 the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure. Does the carrying amount of the related exposure refer to the gross carrying amount of the related exposure (before accumulated provisions) or to the net carrying amount (after provisions).
Background provided by the submitter · verbatim
EBA rule validations for 2.5 with reference v2708_m and v3091_ m have been reactivated on 10/03/2016 (deactivate date 17/07/2014). V2708: the amount of collateral and financial guarantee received on exposures with forbearance measures should be equal or lower Gross carrying amount of non-performing exposure minus their Accumulated impairment, accumulated changes in fair value due to credit risk and provisions V3091: the amount of collateral and financial guarantee received on exposures with forbearance measures should be equal or lower than the gross carrying amount of exposures with forbearance measures minus their Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
Answer · verbatim
The amount of collateral and financial guarantee to be reported as received on exposures with forbearance measures in templates F 18.00 and F 19.00 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) should be capped at the net carrying amount of the exposure, in line with template F 13.00 of Annexes III and IV of the ITS on Supervisory Reporting referring to the maximum amount that can be considered based on IFRS 7.36 (b).
Source: EBA Single Rulebook Q&A 2017_3377 · text as published, not rephrased · collected on 2026-10-08