INDIVIDUAL RISK REPORTING FORM for the month of year

Transcription

1 F3 A Appendix 3/Page 1 No.. Date... INDIVIDUAL RISK REPORTING FORM for the month of year Reporting institution. Code. Section 1 - lei - No. Unit code Borrower identification code Granted s Currency Granting date Maturity date Joint loans/commitments with other borrowers Collateral Collateral - Total (0) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) a Collateral 1 b Risk code Risk class Term Cards and leasing Loan status CCR Code drawn Due s undrawn Overdue s Debt service Restructuring Loan behaviour Offbalancesheet loans - Principal Off-balancesheet loan Reporting Identifier Total Total INDIVIDUAL RISK ( ) TOTAL OVERDUE AMOUNTS Section 2 No. Rating grade Probability of default Real estate collateral Real estate collateral Nonperforming exposures Unlikeliness to pay Default Impaired loans Monthly instalmen t - Total Monthly instalmen t - Principal Monthly instalment - Interest Overdue - interest Penalty interest Annualised interest rate Annual percentag e rate of charge - APR LTV (Loan-tovalue) Off-balancesheet loans - Related claims and s to be amortised Off-balancesheet loans - Related claims acucmulated after the loans' removal from the balance sheet Loan-loss provisions Loan-loss provisions New/old loan Loan operation Risk weighted asset RWA Credit conversion factor CCF Exposure at default EAD (0) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34) (35) (36) (37) (38) (39) (40) (41) (42) (43) (44) Accredited person

2 Appendix 3/Page 2 FILL-IN INSTRUCTIONS No. field Fill in the unique number assigned to the form filled in by the reporting institution. Date field Fill in the date of issue of the form. for the month of and year fields Fill in the month and year respectively for which the credit risk information is reported. Reporting institution field Fill in the name of the reporting institution that submits the form to the CCR. Code field Fill in the reporting institution code assigned by the National Bank of Romania to the reporting institution that submits the form to the CCR. Section 1 Field 0 - No. Fill in the respective row numbers in the form. Field 1 - Unit code Fill in the code assigned by the NBR to the territorial unit of the reporting institution that granted the loan or undertook the commitment. Field 2 - Borrower identification code a) the unique registration code for resident legal entities; b) the personal identification number for Romanian citizens; c) the code of the country that issued the passport and the information requested by the reporting institution upon opening the current account for citizens of other countries; d) the country code and the information requested by the reporting institution upon opening the current account for non-resident legal entities. Field 3 - Granted s Fill in the of the loan/commitment extended/undertaken according to the contract. Field 4 - Currency Fill in the code of the loan currency. Field 5 - Granting date Fill in the starting date of the loan agreement or the date as of which the reporting institution undertakes the commitment. Field 6 - Maturity date Fill in the date by which the loan needs to be fully repaid or the date when the reporting institution s commitment ceases to produce effects. Field 7 - Joint loans/commitments with other borrowers - letter P loan/commitment taken on one s own behalf; - letter C loan/commitment taken together with other borrowers.

3 Appendix 3/Page 3 Field 8 - Risk code Fill in a four-letter code corresponding to collateral (/), risk class, term, and card and leasing information in relation to the loans granted and/or commitments undertaken, as follows: - column 1 - collateral: heading a: collateral : A - collateral received from public administration institutions and the like; B - collateral received from insurance and reinsurance companies; C - collateral received from other financial institutions; E - pledges with dispossession; F - pledges without dispossession; G - other collateral received from customers; H - uncollateralised; I - collateral deposits; J - collateral received from non-financial institutions; K - residential buildings; L - commercial buildings; M - land; N - other real estate mortgages. Where several s of collateral were set up to secure a loan, all their codes shall be filled in, in a descending order of their importance. heading b: collateral - Total: Fill in the total of the collateral pledged for the granted loan and/or undertaken commitment, according to the accounting records. - column 2 - risk class: A1 - commercial loans; B1 - treasury loans; C1- foreign trade loans; D1 - inventory loans; D2 - equipment loans; E1- mortgage loans; E2- other real estate loans; F1- other loans; G1- bonds; H1 -commitments on behalf of a borrower to an individual or legal entity other than reporting institutions, or to a non-resident credit institution/financial institution ; H2 -commitments to the borrower ; I1- commitments undertaken on behalf of the borrower to another reporting institution operating in Romania; J1-collateral deposits for derivatives transactions ; K1 - consumer loans; K2 - instalment sales;

4 - column 3 - term: Field 9 - Loan status A - short-term loans and commitments (up to 12 months); B - medium-term loans and commitments (1 to 5 years); C - long-term loans and commitments (more than 5 years); - column 4 - cards and leasing: C - for credit cards; D - for debit cards with overdraft facility; Appendix 3/Page 4 L - for leasing; N - for the other loans granted and commitments undertaken by the reporting institution. - letter E - loan/commitment already in the reporting institution s portfolio, which has not been sold, redeemed, purchased or intermediated; - letter R - loan redeemed by the reporting institution after having previously been sold from the portfolio; - letter C - loan purchased by the reporting institution from another entity, which has not previously been in the former s portfolio, i.e. it has not been sold by the reporting institution. Field 10 - CCR code Fill in the unique identification number assigned by the CCR when a particular risk is reported for the first time, to be used by the reporting entity in all subsequent reports. Field 11 - Due s - column 1 - due s drawn - the purchase value for bonds; - the on-balance-sheet s recognised on the last day of the month for which the report is issued for A1-F1 and J1-K2 risk classes; - 0 (zero) for commitments undertaken by the reporting institution. Overdue s shall be included herein. - column 2 - due s undrawn - the off-balance-sheet s recognised as unused ceiling or the off-balance-sheet loan instalments for the A1-F1, K1 and K2 risk classes functioning as a credit line; - the off-balance-sheet s recognised as commitments undertaken by the reporting institution for the H1, H2 and I1 risk classes; - 0 (zero) for bonds; - 0 (zero) for collateral deposits for transactions in derivatives. Field 12 - Overdue s Fill in the overdue s pertaining to the said loan, as recognised in the accounting records on the last day of the month for which the report is issued. Fill in 0 (zero) for commitments undertaken by the reporting institution. Field 13 - Debt service - letter A where instalments are paid upon maturity or with a delay of up to and including 15 days;

5 - letter B where instalments are paid with a delay ranging between 16 and 30 days; - letter C where instalments are paid with a delay ranging between 31 and 60 days; - letter D where instalments are paid with a delay ranging between 61 and 90 days; - letter E where instalments are paid with a delay ranging between 91 and 180 days; Appendix 3/Page 5 - letter F where instalments are paid with a delay ranging between 181 days and one year; - letter G where instalments are paid with a delay of over one year. Field 14 - Restructuring - letter A performing exposure with restructuring measures consisting in amendments to the terms and conditions in the case of a borrower that is failing or likely to fail to meet his/her financial commitments (financial difficulties); - letter B performing exposure with restructuring measures consisting in refinancing in the case of a borrower that is failing or likely to fail to meet his/her financial commitments (financial difficulties); - letter C non-performing exposure with restructuring measures consisting in amendments to the terms and conditions in the case of a borrower that is failing or likely to fail to meet his/her financial commitments (financial difficulties); - letter D non-performing exposure with restructuring measures consisting in refinancing in the case of a borrower that is failing or likely to fail to meet his/her financial commitments (financial difficulties); - letter E refinancing for borrowers without financial difficulties; - letter N loans without restructuring/refinancing measures. Field 15 - Loan behaviour - letter C loan (all facilities that are not credit lines); - letter L credit line. Field 16 - Off-balance-sheet loans - Principal * Field 17 - Off-balance-sheet loan * Field 18 - Reporting - letter N for loans and/or commitments that are not to be removed, as well as for additional loans reported as new business; - letter R for refinanced loans, which are considered risks to be removed; the refinanced in relation to these loans shall also be reported; - letter E for externalised loans, which are considered risks to be removed; the externalised in relation to these loans shall also be reported; - letter P for loans classified as loss, which are considered risks to be removed; the value of the losses in relation to these loans shall also be reported; - letter S for loans and/or commitments to be removed; fill in 0. Field 19 - Identifier Fill in the code assigned by the reporting institution. Section 2 Field 20 - Rating grade In accordance with Regulation (EU) No. 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms

6 Appendix 3/Page 6 and amending Regulation (EU) No. 648/2012, fill in a code consisting of up to five alphanumeric characters representing the rating grade of the loan, provided such information is available to the reporting institution. Field 21 - Probability of default In accordance with Regulation (EU) No. 575/2013, fill in a number ranging from 0 to 100, with two decimals, representing the probability of default on the loan, as calculated by the reporting institution, provided such information is available to the reporting institution. Field 22 - Real estate collateral * Field 23 - Real estate collateral * Field 24 - Non-performing exposures * Field 25 - Unlikeliness to pay * Field 26 - Default * Field 27 - Impaired loans * Field 28 - Monthly instalment - Total * Field 29 - Monthly instalment - Principal * Field 30 - Monthly instalment - Interest * Field 31 - Overdue - interest * Field 32 - Penalty interest * Field 33 - Annualised interest rate * Field 34 - Annual percentage rate of charge - APR * Field 35 - LTV (Loan-to-value) * Field 36 - Off-balance-sheet loans - Related claims and s to be amortized * Field 37 - Off-balance-sheet loans - Related claims accumulated after the loans removal from the balance sheet * Field 38 - Loan-loss provisions * Field 39 - Loan-loss provisions * Field 40 - New/old loan * Field 41 - Loan operation * Field 42 - Risk weighted asset RWA * This indicator shall be reported quarterly. Field 43 - Credit conversion factor CCF * This indicator shall be reported quarterly. Field 44 - Exposure at default EAD * This indicator shall be reported quarterly. The INDIVIDUAL RISK field is calculated by aggregating the figures under headings 11.1 and Fill in the aggregated figures under column 11 for each borrower. The TOTAL OVERDUE AMOUNTS field Fill in the aggregated figures under column 12 for each borrower. For loans in foreign currency or commitments undertaken in foreign currency, the lei equivalent shall be reported, based on the exchange rate on the forex market communicated by the National Bank of Romania, used for closing the financial statements of the month for which the report is issued.

7 Appendix 3/Page 7 The reporting entity shall fill in all the fields of the form in the case of loans and commitments to a borrower reported to the CCR for the first time, as well as in the case of loans and commitments to a registered entity during the month for which the report is issued, except for Field 10 - CCR code, which shall be filled in by the CCR and shall be sent back to the reporting institutions via form F3 A. Fields shall be filled in for previously-reported loans and commitments that were not subject to the removal procedure. * Fill in with related information, as appropriate. Instructions are found in the documentation of the CCR application.