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

  • 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

  • Implementing Technical Standard (ITS) on Supervisory Reporting (Asset Encumbrance)

    These Implementing Technical Standards (ITS) aim at implementing reporting requirements for asset encumbrance. The objective is to ensure a harmonised measure of asset encumbrance across institutions. These ITS will be part of a broader set of ITS related to supervisory reporting which 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) as well as other specific reporting templates on liquidity coverage and stable funding, leverage ratio and forbearance and non performing exposures.

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

  • Implementing Technical Standards (ITS) on additional liquidity monitoring metrics

    These ITS aim at developing additional metrics other than those used to report liquidity coverage and stable funding requirements with a view to providing supervisors with an adequate toolkit to assess liquidity risk and to facilitate their work in performing reviews of Internal Liquidity Adequacy Assessment Processes (ILAAP).

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

  • Guidelines on retail deposits subject to different outflows for the purposes of liquidity reporting

    These Guidelines will set the criteria for determining the conditions of application of the Capital Requirements Regulation (CRR) provisions related to the identification of retail deposits subject to different outflows than those specified in the CRR. The Guidelines will also specify the definitions of those deposits and the appropriate outflows for the purposes of liquidity reporting.

    Status: Final

Opinions, Reports and other Publications

 

 

Other Publications

Reports