EBA NPL.Loan.Accounting stages of Asset Quality
Contents
Definition of Loan / Accounting stages of Asset Quality
Loan.Accounting stages of Asset Quality: Accounting stages of asset quality, i.e. IFRS Stage 1, IFRS Stage 2, IFRS Stage 3 (impaired), Fair Value Through P&L, Other Accounting Standard – impaired asset, Other Accounting Standard – Not impaired
- EBA Field Index 7.023
- Documentation Entry 145
Description
"Accounting Stages of Asset Quality" are the stages of the asset quality Where asset quality can be likened to Impairment as defined in IFRS 9. If the loan is considered at fair value through profit and loss this information is provided here If the applicable accounting standard is different from the IFRS this information is provided here.
Field Characteristics
The field type is a Choice field populated by:. The following choices are available:
- (a) IFRS Stage 1
- (b) IFRS Stage 2
- (c) IFRS Stage 3 (Impaired)
- (d) Fair Value Through P rofit and Loss
- (e) Other Accounting Standard – Impaired Asset
- (f) Other Accounting Standard – Not Impaired
The field's importance for the Loan Tape is Important.
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
