183. impairment” and changes in fair value due “Accumulated “Accumulated to credit risk” shall be reported in accordance with paragraph 46. impairment” means the reduction in the carrying amount “Accumulated either directly or through use of an allowance account. The amount of impairment” to be reported in the column non-performing “accumulated “on exposures with forbearance measures” for non-performing exposures shall not include incurred but not reported losses. Incurred but not reported losses shall be reported in the column performing exposures with forbearance “on measures”. changes in fair value due to credit risk” are “Accumulated reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework. PART 3 The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables. Table 2 Standardised Approach SA exposure classes (CRR article FINREP counterparty sectors Comments 112) These exposures shall be assigned to (1) Central FINREP counterparty sectors according (a) Central governments or central banks to the nature of the immediate (2) General governments counterparty (b) Regional governments or local (2) General governments authorities (c) Public sector entities (2) General governments (d) Multilateral development banks (3) Credit institutions (e) International organisations (2) General governments These exposures shall be assigned to (f) Institutions (3) Credit institutions FINREP counterparty sectors according (i.e. credit institutions and investment to the nature of the immediate (4) Other financial corporations firms) counterparty (2) General governments (4) Other financial corporations (g) Corporates (5) Non financial corporations. (6) Households These exposures shall be assigned to (4) Other financial corporations FINREP counterparty sectors according (h) Retail (5) Non financial corporations to the nature of the immediate (6) Households counterparty
183. “Accumulated impairment” and “Accumulated changes in fair value due to credit risk” shall be reported in accordance with paragraph 46. “Accumulated impairment” means the reduction in the carrying amount either directly or through use of an allowance account. The amount of “accumulated impairment” to be reported in the column “on non-performing exposures with forbearance measures” for non-performing exposures shall not include incurred but not reported losses. Incurred but not reported losses shall be reported in the column “on performing exposures with forbearance measures”. “Accumulated changes in fair value due to credit risk” are reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework. PART 3 The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables. Table 2 Standardised Approach SA exposure classes (CRR article 112) FINREP counterparty sectors Comments (a) Central governments or central banks (1) Central (2) General governments These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty (b) Regional governments or local authorities (2) General governments (c) Public sector entities (2) General governments (d) Multilateral development banks (3) Credit institutions (e) International organisations (2) General governments (f) Institutions (i.e. credit institutions and investment firms) (3) Credit institutions (4) Other financial corporations These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty (g) Corporates (2) General governments (4) Other financial corporations (5) Non financial corporations. (6) Households (h) Retail (4) Other financial corporations (5) Non financial corporations (6) Households These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Annex%20V%20-%20Instructions_FINREP.docx