Supervisory reporting

This page provides on overview of supervisory reporting requirements. With the entry into force of the CRD IV/CRR framework new reporting requirements become applicable which are defined by the EBA via technical standards or guidelines. Reporting requirements are being phased-in over the year 2014 with first submissions to be done based on data as of 31 March 2014.

Reporting requirements calendar
Reporting calendar Quarterly

 

Reference date

 

Remittance date

 

Framework release

COREP

 

FINREP

 

Asset Encumbrance

*OF, LE, LR, NSFR
31/03/2014 30/06/2014 09/2013    
30/06/2014 11/08/2014    
30/09/2014 11/11/2014 03/2014  
31/12/2014 11/02/2015 07/2014

 

Reporting calendar Monthly

 

Reference date

 

Remittance date

 

Framework release

COREP
Liquidity Coverage
31/03/2014

 

30/06/2014

09/2013
30/04/2014
31/05/2014
30/06/2014 30/07/2014
31/07/2014 30/08/2014
31/08/2014 30/09/2014
30/09/2014 30/10/2014 03/2014
31/10/2014 30/11/2014
30/11/2014 30/12/2014
31/12/2014 30/01/2015 07/2014

*OF= Own Funds, LE= Large exposures, LR= Leverage ratio, NSFR= Net stable funding ratio

Technical Standards, Guidelines & Recommendations

  • Data Point Model and Taxonomies for Implementing Technical Standard (ITS) on Supervisory Reporting

    This page gathers the technical information related to the EBA Data Point Model(s) (DPM) as well as the XBRL Taxonomies according to the Implementing Technical Standards (ITS) on Supervisory Reporting. In order to provide a uniform implementation of the ITS on Supervisory Reporting, the data items included in the ITS have been translated into a DPM. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution. The XBRL Taxonomies presents the data items, business concepts, relations and validation rules described by the DPM in the technical format of an XBRL taxonomy. Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.

    Status: Final draft adopted by the EBA and submitted to the European Commission

  • Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions

    These final draft ITS amending the Commission's Implementing Regulation (EU) No 680/2014 on supervisory reporting include minor changes to templates and instructions which the EBA deemed necessary to publish in order to reflect some of the answers published in its Single Rulebook Q&As, as well as to correct legal references and other clerical errors. The amendments are expected to be applicable for reporting as of December 2014.

    Status: Final draft adopted by the EBA and submitted to the European Commission

  • Implementing Technical Standards on Supervisory Reporting

    These Implementing Technical Standards (ITS) aim at implementing uniform reporting requirements which are necessary to ensure fair conditions of competition between comparable groups of credit institutions and investment firms. Uniform requirements will ultimately make institutions more efficient and result in a greater convergence of supervisory practices. These ITS will cover reporting of own-funds and capital requirements (currently under the COREP Guidelines), reporting of financial information (currently under the FINREP Guidelines),reporting on large exposures (currently under the COREP Large Exposures Guidelines), reporting on leverage and reporting on liquidity and stable funding. They will be complemented by other specific reporting templates introduced by the Capital Requirements Regulation (asset encumbrance, forbearance and non-performing exposures).

    Status: Adopted and published on the Official Journal

  • Implementing Technical Standard (ITS) on Supervisory Reporting (Forbearance and non-performing exposures)

    These Implementing Technical Standards (ITS) aim at implementing uniform definitions and reporting requirements for forbearance and non-performing exposures. Harmonised definitions are crucial in addressing questions over the correct valuation of assets in banks’ balance sheets, in particular, the extent of forbearance and the accurate assessment of non performing exposures. These ITS will be part of a broader set of ITS related to supervisory reporting which cover reporting of own-funds and capital requirements (currently under the COREP Guidelines), reporting of financial information (currently under the FINREP Guidelines), reporting on large exposures (currently under the COREP Large Exposures Guidelines) as well as other specific reporting templates on liquidity coverage and stable funding, leverage and asset encumbrance.

    Status: Final draft adopted by the EBA and submitted to the European Commission

Opinions, Reports and other Publications

 

 

Other Publications

Reports