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) |
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