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.

 

ImageInteractive Implementing Technical Standards on Supervisory reporting [PDF 354KB]

Regulatory products on supervisory reporting
ITS on supervisory reporting
                 
EBA regulatory product title Code Submitted to the Commission Regulation Published in the Official Journal Coverage First reporting Consultation Paper DPM/taxonomy release
Draft ITS on supervisory reporting ITS 2013/02 07/2013 Reg 680/2014 06/2014 ITS, Annexs I to XV 03/2014 CP50, CP51, DPM 02/2012, CP 2012/05, CP 2012/06, CP 2013/03, CP 2013/04, CP 2013/36, CP 2014/03 v2.0, v2.1
Draft ITS amending (Technical amendments) ITS 2014/05 07/2014 Reg 2015/227 02/2015 I-V, VII, IX 12/2014 No CP v2.2
Draft ITS amending (Non-Performing Exposures and Forbearance) ITS 2013/03 (rev1) 07/2014 Reg 2015/227 02/2015 Annex III, IV, V 12/2014 CP 2013/06 v2.1
Draft ITS amending (Asset Encumbrance) ITS 2013/04 (rev1) 07/2014 Reg 2015/79 01/2015 Annex XIV, XV, XVI-XVII 12/2014 CP 2013/05 v2.2
Draft ITS amending (Additional Monitoring Metrics for Liquidity) ITS 2013/11 (rev1) 07/2014     Annex XVIII-XXIV   CP 2013/18 v2.3
Draft ITS amending (Technical amendments) ITS 2015/02 03/2015 Reg 2015/1278 07/2015 Annex I-V, IX, XVII 06/2015 No CP v2.3
Draft ITS amending (Leverage ratio) ITS 2015/03 06/2015     Annex X-XI   CP 2014/44 (v2.4)
Draft ITS amending (LCR) ITS 2015/04 06/2015     Annex XII-XIII   CP 2014/45 (v2.4)
                 
                 
Other reporting Standards/Guidelines
                 
EBA regulatory product title Number Submitted to the Commission Regulation Published in the Official Journal Coverage First reporting Consultation Paper DPM/taxonomy release
Draft ITS on supervisory benchmarking ITS 2015/01 02/2015     ITS, Annex I-VII 12/2015 CP 2014/07 published 05/2014 v2.3
Guidelines on Funding plans GL 2014/04 06/2014 - - GL, Annex I 12/2014 or 06/2015 CP 2013/47 published 12/2013 (v2.2), v2.3

 

Technical Standards, Guidelines & Recommendations

  • Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Liquidity Coverage Ratio (LCR)

    Following the Commission’s adoption on 10 October 2014 of a Delegated Act specifying the LCR framework, the EBA has now developed amendments to the current ITS on reporting. These draft ITS will provide credit institutions with a completely new set of templates and instructions so as to capture all the necessary LCR items and to adequately ensure a proper supervisory reporting of the LCR according to the Commission’s Delegated Act. The proposed amendments are only applicable to credit institutions and not to investment firms (the latter will continue reporting the LCR items using the current instructions and templates).

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

  • Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Leverage Ratio (LR)

    Following the Commission’s adoption on 10 October 2014 of a Delegated Act amending the definition of the LR in the Capital Requirements Regulation, the EBA now has developed amendments to the current ITS on reporting. The proposed amendments to the LR reporting instructions and templates are, however, limited and mainly reflect an alignment with the standard on LR published by the Basel Committee on Banking Supervision (BCBS).

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

  • 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 - March 2015

    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 June 2015.

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

Opinions, Reports and other Publications

 

 

Other Publications

Reports