Should be included in columns 170 and 180 of template F 19.00 also collateral received on performing exposures with forbearance measures?
The references in columns 170 and 180 of template F 19.00 referring to Annex V. Part 2.162, states: "Information on collateral held and financial guarantee received on NON-PERFORMING exposures shall be reported separately. Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82. Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure."
In accordance with paragraph 268 of Annex V of Regulation (EU) No 680/2014 – ITS on reporting, in columns 170 and 180 of template F 19.00, collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status. In version 2.9 two columns related to collateral and financial guarantees received on non-performing exposures with forbearance measures have been added to template F19.