MNB Decree No. 32/2009 - Magyar Nemzeti Bank

MNB data collection identification number: H34
Completion instructions for the report
Composition of loans extended to households
I. General instructions
1. With respect to EEA branches the scope of data suppliers is revised annually on the basis of the
supervisory balance sheet of 30 June. EEA branches with new data supplier obligations shall submit
their data supplies from the year following the year of the size limit review. The tables of this report
shall also indicate the loans provided to own employees, consequently, it shall be completed by banks
whose loan portfolio contains loans to employees only.
2. HUF housing loans provided to own employees not subsidized by the state must be reported in
coloumns/rows “market priced and other”. If the entity provides the housing loans to its own
employees in foreign currency, those must be reported as fx-based housing loans without separation.
Mandatory compliances within the data supply and as they relate to the supervisory balance sheet as
referred to in point 5 of Annex 3 of this Decree are listed in the technical guidelines available on the
official website of the MNB. Reported data related to summarized loan portfolio must be equal to the
summarized stock of loan provided to households in the Supervisory Balance Sheet (F01, F08, F09) or
in the data supply containing the data of foreign branches (F77, F79, F80) with credit institutions
having branches abroad.
II. Detailed instructions for the completion of the tables
Table 01
The table shall contain the stock data representing exposure based on the classification categories under
the relevant statutory provisions governing the criteria of the classification and evaluation of
outstanding debts. The net and gross book value of the portfolios is to be provided in each
classification group. The ratio of the two shall comply with the provisions of Government Decree
250/2000 (XII. 24.) on the Classification and evaluation of outstanding debt, investments, off-balance
sheet items and collateral. In relation to written off and problematic and non problematic sold debt,
aggregated data for the reference year shall be indicated.
For the purposes of breakdown of the portfolio – as a difference from previous years – not the
maturity by items must be reported but it must be classified on the basis of the most-earlier-matured
receivable against certain client. Though the following criteria shall apply when filling in this part of the
table:
:
The claim is overdue, if the capital or interest redemption is overdue or the credit institution renders it
overdue or it becomes overdue ont he basis of relevant legal regulation and the credit institution has
not written it off as unrecoverable debt according to accounting standards. In the table only the capital
claims must be reported in gross book value.
In coloumn „problem free” only those items shall be reported where the performance is according to
the agreement.
All the items against certain client must be indicated in the row of the most-earlier-matured claim. If
the credit institution has more than one agreement or more than one type of agreement with certain
client, the total stock related to that client must be broken down by types in the coloumn of the mostearlier-matured
item. Most-earlier-matured capital or interest claim is the claim not performed by the
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