EBA NPL Loan Table

From Open Risk Manual

Table Fields

Field Type Definition
Contract Identifier Text Institution internal identifier for the Loan Agreement
Instrument Identifier Text Institution internal identifier for the Loan part
Channel of Origination Choice Channel through which the Loan was originated, i.e. Branch, Internet and Broker
Details of Origination Channel Text Description of the origination channel when "Broker" or "Other" is selected in field "Channel of Origination"
Date of Origination Date Date that the Loan originated as per the Loan Agreement
Country of Origination Choice Country where the Loan was originated
Governing Law of Loan Agreement Choice Governing law is the law of the country in which the Loan Agreement was entered into. This does not necessarily correspond to the country where the loan was originated
Asset Class Choice Asset class of the Loan, i.e. Resi, CRE, SME/Corp, etc.
Loan Purpose Choice Ultimate financing purpose of the Loan
Product Type Choice Product type of the Loan
Amortisation Type Choice Description of the Amortisation type of the loan as per the latest Loan Agreement
Description of Bespoke Repayment Text Description of the bespoke repayment profile when "Bespoke Repayment" is selected in field "Amortisation Type"
Final Bullet Repayment Number Total amount of principal repayment to be paid at the maturity date of the loan
Original Maturity Date Date Original contractual maturity date of the Loan
Current Maturity Date Date Contractual maturity date of the Loan as at NPL Portfolio Cut-Off Date
Loan Currency Choice Currency which the Loan is expressed in as per latest Loan Agreement
Origination Amount Number Loan amount advanced to the Borrower / drawn down by the Borrower at the origination date on the loan
Principal Balance Number Current amount of outstanding principal as recognised on the balance sheet at Cut-Off Date
Accrued Interest Balance (On book) Number Current amount of outstanding interest as recognised on the balance sheet at the NPL Portfolio Cut-Off Date
Other Balances Number Current amount of other outstanding amounts, e.g. other charges, commissions, fees etc., as recognised on the balance sheet
Total Balance Number Total unpaid balance, i.e. Principal Balance + Accrued Interest Balance (On book) + Other Balances
Accrued Interest Balance (Off book) Number Amount of interest that has been accrued but not capitalized to the Loan, as not recognized on the balance sheet
Legal Balance Number Total claim amount, i.e. Total Balance + Accrued Interest Balance (Off book)
Accounting stages of Asset Quality Choice 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
Loan Commitment Number Total available credit extended as at the NPL Portfolio Cut-Off Date
Original Interest Rate Percentage Original total interest rate of the Loan as states in the Loan Agreement and as applicable as of Loan Origination
Original Interest Rate Type Choice Original interest rate type as states in the Loan Agreement and as applicable as of Loan origination i.e. Fixed / Variable / Mixed
Description of Original Interest Rate Type Text Description of original interest rate type when "Mixed" is selected in field "Original Interest Rate Type"
Original Interest Base Rate Percentage Original base rate of the Loan when "Variable" is selected in field "Original Interest Rate Type"
Original Interest Margin Percentage Original margin above the base rate at loan origination
Original Interest Rate Reference Choice Original interest rate base / reference of the Loan when "Variable" is selected in field "Original Interest Rate Type"
Current Interest Rate Percentage The current total interest rate of the loan as stated in the Loan Agreement on and applicable at the NPL Portfolio Cut-Off Date.
Current Interest Rate Type Choice The current interest rate type as per Loan Agreement and applicable at the NPL Portfolio Cut-Off Date, i.e. Fixed / Variable / Mixed
Description of Current Interest Rate Type Text Description of current interest rate type when "Mixed" is selected in field "Current Interest Rate Type"
Current Interest Base Rate Percentage Current base rate of the Loan as at NPL Portfolio Cut-Off Date when "Variable" is selected in field "Current Interest Rate Type"
Current Interest Margin Percentage The current margin above the base rate as stated in the Loan Agreement and applicable at the NPL Portfolio Cut-Off Date
Current Interest Rate Reference Choice Current interest rate base or reference of the loan as stated in the Loan Agreement and applicable at the NPL Portfolio Cut-Off Date when ‘Variable’ is selected in field ‘Current Interest Rate Type’
Start Date of Interest Only Period Date Date that the interest repayment only period starts according to the most recent Loan Agreement and applicable as the NPL Portfolio Cut-Off Date
End Date of Interest Only Period Date Date that the interest repayment only period ends according to the current Loan Agreement and applicable as at the NPL Portfolio Cut-Off Date
Start Date of Current Fixed Interest Period Date Date that the current fixed interest period started according to the Loan Agreement and applicable as at the NPL Portfolio Cut-Off Date
End Date of Current Fixed Interest Period Date Date that the current fixed interest period ends according to the Loan Agreement and applicable as at the NPL Portfolio Cut-Off Date
Type of Reversion Interest Rate Text Type of reversion interest rate after the fixed interest period according to the Loan Agreement and applicable as of the NPL Portfolio Cur-Off Date, reversion means that after the interest fixed period the Institution would revert the rate to a different type, e.g. the Institution's Standard Variable Rate
Current Reversion Interest Rate Percentage Current level of reversion interest rate according to the Loan Agreement and applicable as at NPL Portfolio Cut-Off Date, reversion means that after the interest fixed period the Institution would revert the rate to a different type, e.g. the Institution's Standard Variable Rate
Interest Cap Rate Percentage Maximum interest rate which can be charged on the Loan as specified in the current Loan Agreement (if applicable)
Interest Floor Rate Percentage Minimum interest rate of a loan which can be charged on the Loan as specified in the current Loan Agreement (if applicable)
Start Date of Principal Grace Period Date Date that the principal payment starts being postponed according to the Loan Agreement and applicable as of the NPL Portfolio Cut-Off Date
End Date of Principal Grace Period Date Date that the principal payment ends postponement according to the Loan Agreement and applicable as of the NPL Portfolio Cut-Off Date
Start Date of Interest Grace Period Date Date that the interest payment starts being postponed according to the Loan Agreement and applicable as of the NPL Portfolio Cut-Off Date
End Date of Interest Grace Period Date Date that the interest payment ends postponement according to the Loan Agreement and applicable as of the NPL Portfolio Cut-Off Date
Interest Reset Interval Number Number of months between two interest reset dates according to the Loan Agreement and applicable as of the NPL Portfolio Cut-Off Date
Last Interest Reset Date Date Date that the last interest reset event happened
Next Interest Reset Date Date Date that the next interest reset event happened
Early Redemption Penalty Percentage Additional charge on the early redemption made by the Counterparty according to the Loan Agreement and applicable as of the NPL Portfolio Cut-Off Date
Past-Due Penalty Interest Margin Percentage Additional margin charged on the past-due portion of the Loan according to the Loan Agreement and applicable as of the NPL Portfolio Cut-Off Date
Default Penalty Interest Margin Percentage Additional margin charged on the balance of the Loan in default according to the Loan Agreement and applicable as of the NPL Portfolio Cut-Off Date
Last Payment Date Date Date that the last payment was made
Last Payment Amount Number Amount of last payment
Next Principal Scheduled Repayment Amount Number Amount of next scheduled principal repayment as at the NPL Portfolio Cut-Off Date
Next Interest Scheduled Repayment Amount Number Amount of next scheduled interest repayment as at the NPL Portfolio Cut-Off Date
Next Principal Scheduled Repayment Date Date Date that the next principal repayment is made as at the NPL Portfolio Cut-Off Date
Next Interest Scheduled Repayment Date Date Date that the next interest repayment is made as at the NPL Portfolio Cut-Off Date
Interest Payment Frequency Choice Frequency of interest payments based on the current Loan Agreement as at the NPL Portfolio Cut-Off Date
Principal Payment Frequency Choice Frequency that the principal payment is currently made based on the current Loan Agreement as at the NPL Portfolio Cut-Off Date
Past-Due Principal Amount Number Accumulated amount of past-due principal as recognised on balance sheet at NPL Portfolio Cut-Off Date
Past-Due Interest Amount Number Accumulated amount of past-due interest as recognised on balance sheet as at NPL Portfolio Cut-Off Date
Other Past-Due Amounts Number Accumulated amount of other past-due amounts, e.g. fees, as recognised on balance sheet at NPL Portfolio Cut-Off Date
Total Past-Due Amount Number Total past-due amount, i.e. Past-Due Principal Amount + Past-Due Interest Amount + Other Past-Due Amount
Capitalised Past-Due Amount Number Total capitalised past-due balance as recognised on balance sheet at NPL Portfolio Cut-Off Date i.e. Interest and Legal Fees
Days in Past-Due Number Number of days that the Loan is currently past-due as at the NPL Portfolio Cut-Off Date
Time in Past-Due Number Total number of months that the Loan has been in past-due in the past 12 months
Number of Past-Due Events Number Number of times that the Loan was previously categorised as past-due
Loan Status Choice Loan status, e.g. performing and non-performing
Non-Performing Reason Choice 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
Date of Default Date Date that the Loan defaulted
Balance at default Number Balance of the Loan when the Loan has defaulted (CRR Art.178)
Charge-off Date Date Date when the Loan went into charge-off. A charge-off is the declaration by the Institution commonly on Unsecured Retail when the Borrower is severely delinquent, and the Institution starts the recovery process officially.
Legal Balance at Charge-off Date Number Balance of the Loan when the Loan has defaulted (CRR Art.178)
Code of Conduct Boolean Indicator as to whether the Loan is subject to certain Code of Conduct
Comments on Code of Conduct Text Further comments / details on Code of Conduct
Syndicated Loan Boolean Indicator as to whether the Loan is provided by a syndicate or consortium of two or more institutions. This means that in the case of a syndicated loan the Institution holds less than 100% of the total loan
Syndicated Portion Percentage Percentage of the portion held by the Institution when "Yes" is selected in field "Syndicated Loan"
Other Syndicate Counterparties Text Who the other syndicate Counterparties are when "Yes" is selected in field "Syndicated Loan"
Securitised Boolean Indicator as to whether the Loan has been securitised or within covered bond pool
Loan Covenants Choice List of the covenants as agreed in the current Loan Agreement as at the NPL Portfolio Cut-Off Date (LTV, ICR, DSCR etc.), each in a separate column
Trigger Levels of Loan Covenants Number Corresponding trigger levels as agreed in the Loan Agreement, as at the NPL Portfolio Cut-Off Date, each in a separate column
Current Covenant Levels Number Current levels of covenants as at NPL Portfolio Cut-Off date
Last Covenant Test Date Date Date that the covenant levels were tested last time by the institution
Internal Credit Rating at Origination Text Internal credit rating issued to the Loan applicable at the point of time when the counterparty became a customer and please provide the internal methodology used to decide the rating as a part of the transaction documents
External Credit Rating at Origination Text External credit rating issued to the Loan applicable at the point of time when the counterparty became a customer. In case several ratings are assigned, the approach described in Art. 138 of the CRR applies.
Source of External Credit Rating at Origination Text From which agency the external credit rating at origination was obtained. In case several ratings are assigned, the approach described in Art. 138 of the CRR applies.
Current Internal Credit Rating Text Internal credit rating issued to the Loan at NPL Portfolio Cut-Off Date and please provide the internal methodology used to decide the rating as a part of the transaction documents
Current External Credit Rating Text External credit rating issued for the Loan at NPL Portfolio Cut-Off Date. In case several ratings are assigned, the approach described in Art. 138 of the CRR applies.
Source of Current External Credit Rating Text From which agency the external credit rating at NPL Portfolio Cut-Off Date was obtained
Specialised Product Boolean Indicator as to whether the Loan is a specialised product, e.g. Fractioned Loans in Italy
Relevant Schemes Boolean Indicator as to whether the Loan is involved with any relevant schemes, e.g. Right to Buy Scheme in UK
Description of Relevant Schemes Text Description of the relevant scheme if 'Yes' is selected in the field 'Relevant Schemes'
Subsidy Boolean Indicator where contractual payments are subsidised by an external party
Subsidy Provider Text Name of the external party who provided the subsidy
Start Date of Subsidy Date Date that the current subsidy starts
End Date of Subsidy Date Date that the current subsidy ends
Subsidy Amount Number Amount of the subsidy received
Recourse to Other Assets Boolean Indicator as to whether the Institution has the legal right to access other assets of the Borrower
Covenant Waiver Boolean Indicator as to whether there has been a covenant waiver sent out for any breaches of the Loan Agreement
Comments on Covenant Waiver Text Further comments / details on the covenant waiver if "Yes" is selected in field "Covenant Waiver"
MARP Applicable Boolean Indicator as to whether the Institution operates a Mortgage Arrears Resolution Process when dealing with Corporates or Private Individual Counterparties in Mortgage Arrears
MARP Entry Date Date loan entered current MARP status
MARP Status Choice The status of the current Mortgage Arrears Resolution Process; Not in MARP, Exited MARP, Provision 23,24,28,29,42,45,47,Self Cure, Alternative Repayment Arrangement (ARA)

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