Question
NSFR: Should non-renewable loans and receivables be presented as gross (not affected by general and specific allowances) or as net (affected by general and specific allowances)?
Background on the question
Published documents are not sufficiently clear on this matter.
Answer
In line with the DPM for templates C 60.00 and C 61.00 of Annex XII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions shall report the carrying amount of assets. According to the definition of EBA Q&A 2017_3305 the carrying amount shall mean the amount to be reported in the balance sheet.