EBU Single Rulebook Q&A 21 January 2014 2014_754 reporting of defaulted and past due items in maturity buckets
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European Union · · · 07-11-2014
LE4, LE5: Where should an institution (in which bucket) report defaulted (or past due) parts of the exposure? The instructions define that "for each exposure value before application of exemptions and CRM (column 210 of LE2), the expected amount maturing shall be allocated to the buckets." – that includes the defaulted parts of the exposure.
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