INDIVIDUAL RISK REPORTING FORM for the month of year

Transcription

1 F3 A Appendix 2/Page 1 No.. Date... INDIVIDUAL RISK REPORTING FORM for the month of year Reporting institution. Code. Section 1 - lei - Risk code Due s Joint Off-balance Borrower's Unit code Granted loans/commitments Collateral Overdue sheet loans - No. identification Currency Granting date Maturity date Loan status CCR Code Debt service Restructuring Loan behaviour Reporting type Identifier s with other Cards and s Principal code Risk class Term drawn undrawn borrowers Collateral leasing Collateral type value - Total (0) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) a b Total Total INDIVIDUAL RISK ( ) TOTAL OVERDUE AMOUNTS Section 2 No. Rating grade Probability of default Real estate collateral type Real estate collateral value Non-performing Unlikeliness to exposures pay Default Impaired loans Monthly instalment - Total Monthly instalment - Principal Monthly instalment - Interest Overdue - interest Penalty interest - Annual percentage Annualised rate of interest rate charge - APR LTV (Loan-tovalue) Off-balance sheet loans - Related claims and s to be amortised Off-balance sheet loans - Related claims accumulated after the loans' removal from the balance sheet Allowances for expected losses/impairm ent allowances Type of allowances for expected losses/type of impairment allowances New/old loan Loan operation type Impairment stage Classification class Credit Risk conversion weighted factor (CCF) asset for offbalance sheet RWA exposures Exposure at default EAD (0) (19) (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) (45) Section 3 No. Residential property The value of the foreclosed real estate collateral Proceeds from the sale of the foreclosed real estate collateral New currency Debt discharge stages Debt discharge The date of debt discharge stage (0) (46) (47) (48) (49) (50) 1 2 Accredited person

2 Appendix 2/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 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 s identification code a) the unique registration code for resident legal entities; b) the personal identification number for Romanian individuals; c) the code of the country that issued the passport and the information requested by the reporting institution upon opening the current account for foreign nationals; 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 granted/commitment 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 2/Page 3 Field 8 - Risk code Fill in a four-letter code corresponding to collateral (type/value), 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 type: 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 types 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 value - Total: Fill in the total value 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 - housing loans; E2 - other real estate investment loans; F1 - other loans; G1 - bonds; H1 - commitments undertaken on behalf of the borrower to an individual or legal entity, other than the reporting institutions, or to a non-resident credit/financial institution; H2 - commitments undertaken in relation to the borrower; I1- commitments undertaken on behalf of the borrower to another reporting institution operating in Romania; J1- paid-up collateral deposits for derivatives transactions; K1 - consumer loans; K2 - instalment sales; - column 3 - term:

4 Appendix 2/Page 4 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; L - for leasing; N - for the other loans granted and commitments undertaken by the reporting institution. Field 9 - Loan status - letter E - loan/commitment 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; the type of entity from which the respective loan was redeemed: resident or non-resident; - 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 institution 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 paid-up collateral deposits for derivatives transactions. 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 Appendix 2/Page 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; - 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 ranging between one year and five years; - letter H - where instalments are paid with a delay of over five years. 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 credit (all facilities that are not credit lines); - letter L credit line. Field 16 - Off-balance sheet loans Principal * Field 17 - Reporting type - 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 with other reporting institutions, which are considered risks to be removed; the refinanced in relation to these loans shall also be reported; - letter C for loan sales, which are considered risks to be removed; for these loans the following information shall also be reported: - the price of loan sale; - the type of entity to which the loan was sold: - resident/non-resident; - credit institution, non-bank financial institution, debt collection agency, other entities; - the name of the entity to which the loan was sold; - 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;

6 Appendix 2/Page 6 - letter D for loans to which the debt discharge provisions were applied and which are considered risks to be removed; for these loans, the of unpaid debt shall be reported at the debt discharge date; - letter S for loans and/or commitments to be removed; fill in 0. Field 18 - Identifier Fill in the code assigned by the reporting institution. Section 2 Field 19 - 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 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 20 - 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 21 - Real estate collateral type * Field 22 - Real estate collateral value * Field 23 - Non-performing exposures * Field 24 - Unlikeliness to pay * Field 25 - Default * Field 26 - Impaired loans * Field 27 - Monthly instalment - Total * Field 28 - Monthly instalment - Principal * Field 29 - Monthly instalment - Interest * Field 30 - Overdue - interest * Field 31 - Penalty interest - * Field 32 - Annualised interest rate * Field 33 - Annual percentage rate of charge - APR * Field 34 - LTV (Loan-to-value) * Field 35 - Off-balance sheet loans - Related claims and s to be amortised * Field 36 - Off-balance sheet loans - Related claims accumulated after the loans removal from the balance sheet * Field 37 - Allowances for expected losses/impairment allowances * - allowances for expected losses shall be filled in by credit institutions; - impairment allowances shall be filled in by reporting institutions other than credit institutions. Field 38 - Type of allowances for expected losses/type of impairment allowances * - type of allowances for expected losses shall be filled in by credit institutions; - type of impairment allowances shall be filled in by reporting institutions other than credit institutions. Field 39 - New/old loan *

7 Appendix 2/Page 7 Field 40 - Loan operation type * Field 41 - Impairment stage * - shall be filled in by credit institutions Field 42 - Classification class * - shall be filled in by reporting institutions other than credit institutions Field 43 - Risk weighted asset RWA * This indicator shall be reported quarterly. Field 44 - Credit conversion factor (CCF) for off-balance sheet exposures * This indicator shall be reported quarterly. Field 45 - Exposure at default EAD * This indicator shall be reported quarterly. Section 3 Field 46 - Residential property For individuals, fill in as follows: - letter L if the borrower lives in the house purchased with the respective loan; - letter N if the borrower does not live in the house purchased with the respective loan. Field 47 - The value of the foreclosed real estate collateral * Field 48 - Proceeds from the sale of the foreclosed real estate collateral * Field 49 - New currency Fill in the new currency into which the credit agreement is converted. Field 50 - Debt discharge - column 1 - Debt discharge stages : - code 1 The notification sent by the customer to the reporting institution concerning the former s decision to discharge their debt under a credit agreement; - code 2 Contestation of debt discharge by the reporting institution; - code 3 Acceptance of the debt discharge; - code 0 Cancellation of the debt discharge. - column 2 - The date of debt discharge stage Fill in with the date of debt discharge stage. The INDIVIDUAL RISK field is calculated by aggregating the figures under headings 11.1 and Fill in the aggregate figures under column 11 for each borrower. The TOTAL OVERDUE AMOUNTS field Fill in the aggregate 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 communicated by the National Bank of Romania, used for closing the financial statements of the month for which the report is issued. The reporting institution 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.

8 Appendix 2/Page 8 Fields shall be filled in for previously-reported loans and commitments that were not subject to the removal procedure. * Fill in with the related information, as appropriate. Instructions are found in the documentation of the CCR application.