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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

ANNEX X

UNDERLYING EXPOSURES INFORMATION – ADD-ON FOR NON-PERFORMING EXPOSURES

Field code

Field name

Content to report

ND1-ND4 allowed?

ND5 allowed?

Underlying exposures information section

NPEL1

Unique Identifier

The unique identifier assigned by the reporting entity in accordance with Article 11(1) of Delegated Regulation (EU) 2020/1224. This entry must match the unique identifier field in the accompanying underlying exposures template being completed for this specific underlying exposure.

NO

NO

NPEL2

Original Underlying Exposure Identifier

Unique underlying exposure identifier. The identifier must be different from any external identification number, in order to ensure anonymity of the obligor. The reporting entity must not amend this unique identifier. This entry must match the original underlying exposure identifier field in the accompanying underlying exposures template (Annexes II-IX to this Regulation) being completed for this specific underlying exposure.

NO

NO

NPEL3

New Underlying Exposure Identifier

If the original identifier in field NPEL2 cannot be maintained in this field, enter the new identifier here (and this new identifier must match the new underlying exposure identifier field in the accompanying underlying exposures template (Annexes II-IX to this Regulation) being completed for this specific underlying exposure). If there has been no change in the identifier, enter the same identifier as in NPEL2. The reporting entity must not amend this unique identifier.

NO

NO

NPEL4

Original Obligor Identifier

Original unique obligor identifier. The identifier must be different from any external identification number, in order to ensure anonymity of the obligor. The reporting entity must not amend this unique identifier. This entry must match the original obligor identifier field in the accompanying underlying exposures template (Annexes II-IX to this Regulation) being completed for this specific underlying exposure.

NO

NO

NPEL5

New Obligor Identifier

If the original identifier in field NPEL4 cannot be maintained in this field, enter the new identifier here (and this new identifier must match the new obligor identifier field in the accompanying underlying exposures template (Annexes II-IX to this Regulation) being completed for this specific underlying exposure). If there has been no change in the identifier, enter the same identifier as in NPEL4. The reporting entity must not amend this unique identifier.

NO

NO

NPEL6

Data Cut-Off Date

The data cut-off date for this data submission.

NO

NO

NPEL7

In Receivership

Indicator as to whether the obligor is in Receivership

YES

YES

NPEL8

Date of Last Contact

Date of last direct contact with the obligor

YES

YES

NPEL9

Deceased

Indicator as to whether the obligor has passed away

YES

YES

NPEL10

Legal status

The type of legal status of the obligor.

Listed Corporate is a Corporate entity whose shares are quoted and traded on a Stock Exchange (LCRP)

Unlisted Corporate is a Corporate entity whose shares are not quoted and traded on a stock exchange, however an unlisted corporate may have an unlimited number of shareholders to raise capital for any commercial venture (UCRP)

Listed Fund is a fund whose shares are quoted and traded on a Stock exchange (LFND)

Unlisted Fund is a fund whose shares are not quoted and traded on a Stock exchange (UFND)

Partnership is where the Sponsor constitutes a group of individuals who form a legal partnership, where profits and liabilities are shared (PSHP)

Private Individual (INDV)

YES

YES

NPEL11

Legal Procedure Type

Type of the insolvency process the obligor is currently in:

Corporate Restructuring Procedure, which also includes funds (CPRR)

Corporate Insolvency Procedure, which also includes funds (CPRI)

Private Individual Obligor Debt Compromise Procedure (PRCM)

Private Individual Obligor Insolvency Procedure (PRIP)

Partnership Restructuring Procedure (PRTR)

Partnership Insolvency Procedure (PRIS)

Other (OTHR)

YES

YES

NPEL12

Legal Procedure Name

Name of the legal procedure which provides an indication of how advanced the relevant procedure has become, depending on the country where the obligor is located.

YES

YES

NPEL13

Legal Procedures Completed

Description of the legal procedures completed for the obligor.

YES

YES

NPEL14

Date of Entering Into Current Legal Procedure

Date on which the obligor entered into their current legal procedure.

YES

YES

NPEL15

Date of Insolvency Practitioner Appointment

Date on which the insolvency practitioner was appointed.

YES

YES

NPEL16

Number of Current Judgements

Number of outstanding Court Enforcement Orders against the obligor.

YES

YES

NPEL17

Number of Discharged Judgements

Number of discharged Court Enforcement Orders against the obligor

YES

YES

NPEL18

Date of External Demand Issuance

Date on which a demand notice was sent by solicitors who act on behalf of the Institution

YES

YES

NPEL19

Date when Reservation of Rights Letter Was Issued

Date on which the Reservation of Rights Letter was issued by the Institution

YES

YES

NPEL20

Court Jurisdiction

Location of the court where the case is being heard

YES

YES

NPEL21

Date of Obtaining Order for Possession

Date on which the Order for Possession is granted by the court

YES

YES

NPEL22

Comments on Other Litigation Related Process

Further comments/details if there are other litigation processes in place

YES

YES

NPEL23

Governing Law

Jurisdiction governing the underlying exposure agreement. This does not necessarily correspond to the country where the underlying exposure was originated.

YES

YES

NPEL24

Bespoke Repayment Description

Description of the bespoke repayment profile when "Other" is selected in field "Amortisation Type"

YES

YES

NPEL25

Start Date of Interest Only Period

Date on which the current interest repayment only period starts.

YES

YES

NPEL26

End Date of Interest Only Period

Date on which the interest repayment only period ends.

YES

YES

NPEL27

Start Date of Current Fixed Interest Period

Date on which the current fixed interest period started.

YES

YES

NPEL28

End Date of Current Fixed Interest Period

Date on which the current fixed interest period ends.

YES

YES

NPEL29

Current Reversion Interest Rate

Current level of reversion interest rate according to the underlying exposure Agreement.

YES

YES

NPEL30

Last Payment Date

Date on which the last payment was made

YES

YES

NPEL31

Syndicated Portion

Percentage of the portion held by the Institution when "Yes" is selected in the field named "Syndicated" in the applicable Annex for the non-performing exposure.

YES

YES

NPEL32

MARP Entry

Date on which underlying exposure entered current MARP status

YES

YES

NPEL33

MARP Status

The status of the current Mortgage Arrears Resolution Process:

Not in MARP (NMRP)

Exited MARP (EMRP)

Provision 23, 31 days in arrears (MP23)

Provision 24, Financial difficulty (MP24)

Provision 28, Not cooperating warning (MP28)

Provision 29, Not cooperating (MP29)

Provision 42, Restructure offer (MP42)

Provision 45, Restructure declined by seller (MP45)

Provision 47, Restructure declined by borrower (MP47)

Self-Cure (MPSC)

Alternative Repayment Arrangement (MPAR)

Other (OTHR)

YES

YES

NPEL34

External Collections Level

Indicator as to whether the external collections have been prepared on an obligor level or on an underlying exposure Level

YES

YES

NPEL35

Repayment Plan

Indicator as to whether a repayment plan has been agreed with the external collection agency

YES

YES

NPEL36

Forbearance Level

Indicator as to whether forbearance has been prepared on an obligor level or an underlying exposure level

YES

YES

NPEL37

Date of First Forbearance

Date on which the first forbearance happened

YES

YES

NPEL38

Number of Historical Forbearance

Number of forbearance(s) that happened in the past

YES

YES

NPEL39

Principal Forgiveness

Amount of the principal that was forgiven as part of current forbearance, including principal forgiveness agreed by external collection agencies

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEL40

Date of Principal Forgiveness

Date on which the principal forgiveness happened

YES

YES

NPEL41

End Date of Forbearance

Date on which the current forbearance arrangement ends

YES

YES

NPEL42

Repayment Amount Under Forbearance

Periodic repayment amount that the Institution and obligor agreed under the current forbearance terms

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

Collateral-level information section

NPEC1

Unique Identifier

Report the same unique identifier here as the one entered into field NPEL1.

NO

NO

NPEC2

Underlying Exposure Identifier

Unique underlying exposure identifier. This must match the identifier in field NPEL3. The reporting entity must not amend this unique identifier.

NO

NO

NPEC3

Original Collateral Identifier

The original unique identifier assigned to the collateral or guarantee. Where the underlying exposure type requires Annexes II, III, IV, or IX to be completed, this field must match the original collateral identifier field in the respective template being completed for this specific collateral item (i.e. this field must match the identifier entered into fields RREC3, CREC3, CRPC3, and ESTC3, as applicable).

The reporting entity must not amend this unique identifier.

NO

NO

NPEC4

New Collateral Identifier

If the original identifier in field NPEC3 cannot be maintained in this field enter the new identifier here. Where the underlying exposure type requires Annexes II, III, IV, or IX to be completed, this new identifier must match the new collateral identifier field in the respective template being completed for this specific collateral item (i.e. this field must match the identifier entered into fields RREC4, CREC4, CRPC4, and ESTC4, as applicable).

If there has been no change in the identifier, enter the same identifier as in NPEC3. The reporting entity must not amend this unique identifier.

NO

NO

NPEC5

VAT Payable

Amount of VAT payable on the disposal of the Unit

YES

YES

NPEC6

Percentage Complete

The percentage of development completed since construction started.

YES

YES

NPEC7

Enforcement Status

Status of the enforcement process that the Collateral is currently in as at cut-off date, e.g. if it is in receivership

YES

YES

NPEC8

Enforcement Status Third Parties

Have any other secured creditors have taken steps to enforce security over the asset?

YES

YES

NPEC9

Mortgage Amount Assigned

Total amount of the mortgage assigned to the property collateral.

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEC10

Higher Ranking Underlying Exposure

Amount of higher ranking/lien underlying exposures secured against the collateral that is not held by the Institution and does not form a part of the Portfolio.

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEC11

Enforcement Description

Comments or description of the stage of enforcement

YES

YES

NPEC12

Court Appraisal Amount

Court appraisal amount of the Property/Collateral

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEC13

Date of Court Appraisal

Date on which the court appraisal happened

YES

YES

NPEC14

On Market Price

Price of the Property/Collateral for which it is on the market

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEC15

Offer Price

The highest price offered by potential buyers

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEC16

Prepare Property for Sale Date

Prepare property/collateral for sale date

YES

YES

NPEC17

Property on Market Date

Collateral on market date, i.e. the date when the collateral is advertised and marketed for sale.

YES

YES

NPEC18

On Market Offer Date

On market offer date

YES

YES

NPEC19

Sale Agreed Date

Sale agreed date

YES

YES

NPEC20

Contracted Date

Contracted date

YES

YES

NPEC21

First Auction Date

Date on which the first auction has been performed in order to sell the Property/Collateral

YES

YES

NPEC22

Court Auction Reserve Price for First Auction

Court set reserve price for first auction, i.e. minimum price required by the court

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEC23

Next Auction Date

Date on which the next intended auction has been performed in order to sell the Property/Collateral

YES

YES

NPEC24

Court Auction Reserve Price for Next Auction

Court set reserve price for next auction, i.e. minimum price required by the court

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEC25

Last Auction Date

Date on which the last auction was performed in order to sell the Property/Collateral

YES

YES

NPEC26

Court Auction Reserve Price for Last Auction

Court set reserve price for last auction, i.e. minimum price required by the court

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEC27

Number of Failed Auctions

Number of failed previous auctions for the Property/Collateral

YES

YES

Historical collections information section

NPEH1

Unique Identifier

Report the same unique identifier here as the one entered into field NPEL1.

NO

NO

NPEH2

Underlying Exposure Identifier

Unique underlying exposure identifier. This must match the identifier in field NPEL3. The reporting entity must not amend this unique identifier.

NO

NO

NPEH[3-38]

Legal Unpaid Balance at month n

History of total legal unpaid balance in the thirty-six months previous to the data cut-off date, each monthly amount reported in a separate field. Start with the most recent month in field NPEH3 and end with the oldest month in NPEH38.

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEH[39-74]

History of Past-Due Balances at month n

History of total past-due balance in the thirty-six months previous to the data cut-off date, each monthly amount reported in a separate field. Start with the most recent month in field NPEH39 and end with the oldest month in NPEH74.

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEH[75-110]

History of Repayments - Not from collateral sales at month n

Repayment made by the obligor in the thirty-six months previous to the data cut-off date, excluding collateral sales, including collections by external collection agencies, each monthly amount reported in a separate field. Start with the most recent month in field NPEH75 and end with the oldest month in NPEH110.

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES

NPEH[111-146]

History of Repayments - From collateral sales at month n

Repayment made by the collateral disposal in the thirty-six months previous to the data cut-off date, each monthly amount reported in a separate field. Start with the most recent month in field NPEH111 and end with the oldest month in NPEH146.

Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format.

YES

YES