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 · 2020_5575

FINREP Template F 25.01

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 21/10/2020 · published 30/04/2021

Question · verbatim

Where should changes in a time bucket of already acquired repossessed assets be presented?

Background provided by the submitter · verbatim

If a repossessed asset which should be presented in Template F 25.01 moves from the time bucket <=2 year to the next time bucket (2-5 years) in the following period, how should this move be presented? Currently its only possible to show inflows and outflows but not changes between the time buckets. We can either present it in the following period as outflow from <2 years and inflow in 2-5 years , but there are in our opinion no suitable positions for that (as collateral obtained or change in FV is not applicable) or we can show it as part of the opening balance of the new time bucket, which would mean that opening and does not correspond to the closing balance.

Answer · verbatim

Paragraph 349 of Annex V to Regulation (EU) no. 680/2014 (ITS on Supervisory Reporting) states: “In the context of the presentation of collateral obtained by vintage, the ‘ageing’ of collateral on the balance sheet, i.e. the migration between the predefined vintage buckets, shall neither be reported as inflow nor as an outflow”.

Hence, the carrying amount of the collateral obtained shall be reported directly in the opening balance of the new time bucket.

Source: EBA Single Rulebook Q&A 2020_5575 · text as published, not rephrased · collected on 2026-10-08