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The EBA is providing these templates to allow banks to supply comparable and standardised data on NPLs to meet the need of investors and other stakeholders.
The EBA NPL templates are not a supervisory reporting requirement. They are designed in a way that they can act as a market standard, used by banks on a voluntary basis for NPL transactions, and to form the foundation for NPL secondary markets initiatives.
The EBA NPL transaction templates provide data loan by loan, i.e. at the most granular level, including information on counterparties related to the loan and the collateral provided.
The templates are built on existing reporting, which should reduce implementation costs for banks. They provide a common EU data set but bespoke parts of the templates capture national specificities. For the purposes of market screening, a separate stratified data subset provides a high level view of an NPL portfolio.