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In forceCredit institutions (national)Last checked 13 November 2026

Supervisory reporting on performing, non-performing and forborne exposures, third-country branches (F18 / F19)

A regulatory return listed by the Central Bank of Cyprus (CBC), Cyprus.

Reports on branches of third-country institutions' performing, non-performing and forborne exposures, and sets the criteria for classifying an obligor as 'in default'. It extends the EU's own NPL/forbearance templates to branches that fall outside the scope of EU law directly, because they are not EU credit institutions. Source

Official title: Directive on Supervisory Reporting for Performing, Non-Performing and Forborne Exposures of 2020

The facts

Who files
ACIs (authorised credit institutions) that are branches of third-country institutions. Source
How often
Monthly (reference date is the last day of each month). Source
Deadline
Within one month from the reference date. Source
Format
Other. Not stated: the Directive names the templates but not a filing format or system for third-country branches. Source
How it is filed
Filing routes recorded for the CBC: SSM Portal (Information Management System Portal, IMAS); ARTEMIS data exchange mechanism. See how firms file with the CBC.
Status
In force
Legal basis
Group
Credit institutions (national)

Templates (2)

The tables and forms inside the return. Plain name first, the CBC's code in brackets.

  • Information on performing and non-performing exposures (F18)
  • Information on forborne exposures (F19)

Templates are Annex III of Commission Implementing Regulation (EU) No 680/2014, completed per the Annex V instructions of that Regulation; the same templates EU credit institutions use within FINREP. Source

Validation rules

The CBC publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: Default and materiality criteria stated in the Directive's own text.

How they were counted

Not counted: the Directive sets the default criteria and materiality threshold in its own text (paragraphs 6 and 7) rather than publishing a separate list of validation rules.

Counts are in the CBC's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by the CBC was found on the pages checked. Source

Official documents (2)

The CBC's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Directive on Supervisory Reporting for Performing, Non-Performing and Forborne Exposures of 2020

    Legal text · PDF · 119.8 KB · 2020

    Unofficial English translation. Applies only to ACIs that are branches of third-country institutions. Names Templates F18 and F19 of Annex III to Commission Implementing Regulation (EU) No 680/2014, completed per the instructions in Annex V of that Regulation.

    SHA-256 6b60ae6d7c3dshow in full6b60ae6d7c3d5706e5ff6bebc50be9dcbcb68dd6703748a7a71e3cdf3d73eda3
  • The Business of Credit Institutions Law

    Legal text · HTML

    Transposes Directive 2013/36/EU (CRD) into Cyprus law. Most amendments are Greek-only; the page lists the English-translated Implementing/Delegated EU acts separately.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see CBC's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Central Bank of Cyprus (CBC), https://www.centralbank.cy. Documents copied here are unchanged and are available free of charge on the CBC's website. The plain-English summaries are Line4's own; the CBC does not endorse this library.

Last checked 13 November 2026.