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





Asset Encumbrance

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

Liquidity Coverage



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

  • 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

  • Regulatory and Implementing Technical Standards on benchmarking portfolios

    These ITS and RTS follow the significant work that the EBA conducted on the comparability of capital requirements for internal ratings-based approach (IRBA) for credit risk and market internal risk models, including a series of benchmarking exercises run in 2013. This work has led to a better understanding of the drivers behind differences observed in RWAs across EU institutions. The future benchmarking exercises, as outlined in this consultation paper, will continue to play a crucial role in improving comparability of capital requirements calculated using internal approaches.

    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 (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: Under development

Opinions, Reports and other Publications



Other Publications