[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-241937-105":53,"doc-detail-241937-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","final-report-draft-implementing-technical-standards-npl-transaction-data-templates","Final Report - Draft Implementing Technical Standards - NPL Transaction Data Templates","","Final Report on the EBA draft Implementing Technical Standards (ITS) defining NPL transaction data templates for credit institutions when providing information to credit purchasers. The templates establish a common EU data standard for loan-by-loan and portfolio-level information, supporting cross-country comparability, reducing information asymmetries, and facilitating due diligence and valuation of creditor rights. Provisions cover required data fields, proportionality by transaction type, confidentiality treatment, and completeness and accuracy expectations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/final-report-draft-implementing-technical-standards-npl-transaction-data-templates/241937/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/final-report-draft-implementing-technical-standards-npl-transaction-data-templates/241937.png","ImageObject",442,249,{"name":88,"@type":89},"Cipher","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-11","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the draft ITS for NPL transactions?","Question",{"text":108,"@type":109},"To provide common data standards and templates for the sales or transfers of non-performing loans across the EU, enabling cross-country comparison and supporting analysis, financial due diligence, and valuation.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What information do the NPL transaction data templates include?",{"text":113,"@type":109},"They cover minimum loan-by-loan dataset content, including counterparties, contractual loan characteristics, collateral and guarantees, legal and enforcement procedures, and historical loan repayment collection, complemented by a glossary and filling-in instructions.",{"name":115,"@type":106,"acceptedAnswer":116},"How does proportionality apply to data requirements?",{"text":117,"@type":109},"The ITS apply a proportionality principle by focusing on portfolio sales and specifying different mandatory data fields depending on borrower and loan nature, while allowing certain fields to be treated as non-mandatory for specified transaction types.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},241937,1791744439,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":135,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":42},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","EBA/ITS/2022/05  \n16 December 2022  \nFinal Report   \nDraft Implementing Technical Standards  \nspecifying the templates to be used by credit institutions for the provision of information referred to in Article 15(1) of Directive (EU) 2021/2167 in order to provide detailed information on their credit exposures in the banking book to credit purchasers for the analysis, financial due diligence and valuation of a creditor’s rights under anon-performing credit agreement, or the non-performing credit agreement itself (NPL Transaction Data Templates)  \nContents   \n1. Executive Summary 3  \n2. Background and rationale 5  \n3. Draft implementing technical standards 15  \n4. Accompanying documents 32  \n4.1 Additional clarifying example on the relationship Templates 2 32  \n4.2 Cost-benefit analysis / impact assessment 33  \n4.3 Feedback on the public consultation 43  \n1. Executive Summary   \nArticle 16 (1) of Directive on credit servicers and credit purchasers1 mandates the EBA to develop draft implementing technical standards (ITS) to specify the templates to be used by credit institutions for the provision of information to credit purchasers when selling or transferring non-performing loans (NPL) . These NPL transaction data templates shall provide detailed information on credit institutions’credit exposures in the banking book for the credit purchasers’ analysis, financial due diligence, and valuation of a creditor’s rights under a non-performing credit agreement, or of the non-performing credit agreement itself.  \nThe objective of the draft ITS is to provide a common data standard for the sales or transfers of NPL across the EU enabling cross-country comparison and thus, reducing information asymmetries between sellers and buyers of NPL, which was previously identified as one of the impediments for the development and efficient functioning of NPL secondary markets in the EU. Having necessary information standardised by means of common templates, data fields with their definitions and characteristics as set out in the draft ITS would facilitate the sales of NPL and aim at reducing entry barriers for small credit institutions and smaller investors wishing to conclude transactions.  \nThe draft ITS are built around the templates for provision of loan-by-loan information for the sales or transfer of portfolios of NPL. The templates, cover information regarding counterparties related to the loan, contractual characteristics of loan itself, any collateral and guarantee provided, any legal and enforcement procedures in place, and the historical collection of loan repayment. The information included in the templates represents the minimum content of the actual data tape to be filled in by a credit institution and provided to prospective buyers of NPL recognising that this core dataset can be supplemented by additional information depending on the specific transactions. The NPL transaction data templates are also complemented by a data glossary and the instructions for filling in the templates.  \nIn addition, the draft ITS set out the requirements for the treatment of confidential information being exchanged between the credit institutions and the buyers as well as highlight the need to ensure that the information being provided is complete and accurate.  \nIn accordance with the requirements of Article 16(3) of Directive (EU) 2021/2167 the draft ITS are based around the principle of proportionality, focusing on the sales of portfolios of NPL and setting different information requirements depending on the nature of the borrowers and of the loans included in the portfolios to be sold, by specifying mandatory data fields. The proportionality is further reinforced by allowing all data fields to be treated as not mandatory for certain types of transactions (e.g. for intra-group transactions; when selling or transferring single NPL or several loans linked to one  \n1 Directive (EU) 2021/2167 of the European Parliament and of the Council of 24 November 202","cbCaii7yx5pMiI4y","https://ap.wps.com/l/cbCaii7yx5pMiI4y","pdf",977931,8,85,"English","# Executive Summary\n## Background and rationale\n## Draft implementing technical standards\n## Accompanying documents\n## Cost-benefit analysis / impact assessment\n## Feedback on the public consultation","[{\"question\":\"What is the purpose of the draft ITS for NPL transactions?\",\"answer\":\"To provide common data standards and templates for the sales or transfers of non-performing loans across the EU, enabling cross-country comparison and supporting analysis, financial due diligence, and valuation.\"},{\"question\":\"What information do the NPL transaction data templates include?\",\"answer\":\"They cover minimum loan-by-loan dataset content, including counterparties, contractual loan characteristics, collateral and guarantees, legal and enforcement procedures, and historical loan repayment collection, complemented by a glossary and filling-in instructions.\"},{\"question\":\"How does proportionality apply to data requirements?\",\"answer\":\"The ITS apply a proportionality principle by focusing on portfolio sales and specifying different mandatory data fields depending on borrower and loan nature, while allowing certain fields to be treated as non-mandatory for specified transaction types.\"}]","Final Report - Draft Implementing Technical Standards - NPL Transaction Data Templates | PDF",1789183399]