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Clarifications concerning the accumulated impairment in the case of the purchase of credit-impaired instruments

  • Question ID: 2018/0049
  • Date of publication: 20/08/2018
  • Subject matter: Non-performing/defaulted or impaired instruments
  • AnaCredit Manual: Part II
  • Data attribute: Accumulated impairment amount, Outstanding nominal amount, Carrying amount

Question

Example 14 in Part II of the Manual suggests that credit institutions should recognise an impairment allowance equal to the difference between the outstanding nominal amount and the acquisition price. However, this seems not to be in conformity with the accounting rules of the IFRS. Could you please clarify this?

Answer

In accordance with paragraph 5.1.1 and 5.1.1A of IFRS 9, the difference between the outstanding nominal amount and the acquisition price must not be reported as an accumulated impairment. The accumulated impairments can only be recognised since the initial recognition of the assets (see IFRS 9.5.5.13).

In this connection, Example 14 in Part II is revised, where it is assumed in accordance with IFRS that credit institution “CI#2 recognises the loan in its balance sheet for its fair value at the acquisition date, which is equal to the acquisition price (€15,000), in conformity with the applicable accounting rules (assumed to be the IFRS). Note that since CI#2 has not made any impairment or written off any amount of the loan since the purchase, €0 is reported for both the accumulated impairment amount and the accumulated write-offs. This is illustrated in Table 46.”

Consequently, Table 46, which illustrates the reporting of the accounting dataset after the purchase, is revised as follows:

Revised Table 46 Indication of the accounting dataset after the purchase

Reporting reference date

Observed agent identifier

Contract identifier

Instrumentidentifier

Type of impairment

Accumulated impairment amount

Carrying amount

Accumulated write-offs

31/12/2018

CI#2

Con#A

Loan#10

Stage 3 (IFRS)

0.00 85,000.00

15,000.00

0.00

Such acquired instruments for which the recognised balance sheet value has been fully written off and the total commitment amount of the debtor falls below €25,000 reporting threshold are not required to be reported to AnaCredit beyond the extended quarter-end reporting period in which the write off occurs (see Section 5.4.4 in Part II of the Manual).

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See also Sale of non-performing loans to a third party

ДАННИ ЗА КОНТАКТ

Европейска централна банка

Генерална дирекция „Комуникации“

Възпроизвеждането се разрешава с позоваване на източника.

Данни за контакт за медиите