EBA NPL.Counterparty.Basis of Financial Statements

From Open Risk Manual

Definition of Counterparty / Basis of Financial Statements

Counterparty.Basis of Financial Statements: Financial reporting practice the Corporate Counterparty has adopted for preparting their Financial Statements

  • EBA Field Index 3.042
  • Documentation Entry 55


"Basis of Financial Statements" is the financial reporting practice the Corporate Counterparty has adopted i.e. IFRS, National GAAP, Not Available.

Field Characteristics

The field type is a Choice field. The following choices are available:

  • (a) IFRS
  • (b) National GAAP
  • (c) Other

The field's importance for the Loan Tape is Important.

The field belongs to the EBA NPL Counterparty Table.

The field applies to 4 of the 7 EBA NPL Asset Classes. It does not apply to Residential Real Estate Loans, Unsecured Loans, Auto Loans,

The field applies to borrower type: Corporate.

The field is Not Confidential


  • 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