EBU Single Rulebook Q&A 16 October 2015 2015_2415 Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures?

Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures? Confirmation is needed that Templates F 18.00 and F 19.00 need to be reported by National GAAP reporters. Competent authority Institutions subject to national GAAP based on BAD (Council Directive 86/635/EEC) shall report templates F 18.00 and F 19.