EBA NPL.Loan.NonPerforming Reason
Contents
Definition of Loan / Non-Performing Reason
Loan.Non-Performing Reason: Main reason why the non-performing status was provided, i.e. impaired (according to the applicable accounting standard), defaulted (CRR Art. 178), more than 90 DPD, unlikely to pay
- EBA Field Index 7.072
- Documentation Entry 194
Description
"Non-Performing Reason" is the main reason why the non-performing status was provided Where non-performing is defined in table F18 in Annex V to Implementing Regulation (EU) No 680/2014. The choices are already considered as a ranking, which means that in case multiple choice apply, the field will be populated by the choice with the highest rank where (a) is considered the highest and (d) is the lowest.
Field Characteristics
The field type is a Choice field. The following choices are available:
- (a) Impaired as defined by IFRS 9.5.5 or the applicable accounting standard
- (b) Defaulted as defined by CRR Art. 178
- (c) More than 90 days past due
- (d) Unlikely to pay
The field's importance for the Loan Tape is Critical.
The field belongs to the EBA NPL Loan Table.
The field applies to all of the 7 EBA NPL Asset Classes.
The field is applicable to all borrower types.
The field is Not Confidential
Disclaimer
- This text is generated automatically. Do not edit manually!
- This information is provided as is. Refer to the EBA NPL Template for pointers to definitive instructions
