EBA NPL.Counterparty.Basis of Financial Statements
Definition of Counterparty / Basis of 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.
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