EBU Single Rulebook Q&A 6 August 2013 2013_123 FINREP - template F7 Accumulated write-offs

How shall accumulated write-offs be reported in the first reporting reference dates when all data may not be available? We understand that the numbers to be reported are loans written-off in the accounting systems but total extinguishment of the bank’s rights towards the customer has not taken place. Such numbers are not collected in the banks’ systems at present.