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

Status: Adopted and published in the Official Journal

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.

EBA issues revised version of some of its technical standards

25 July 2014

The European Banking Authority (EBA) published today the updated versions of three final drafts Implementing Technical Standards (ITS) on Asset Encumbrance, Non-Performing Exposures and Forbearance, and Additional Monitoring Metrics for Liquidity. The three versions published today substitute those previously issued on the same topics.

The updated versions of the ITS on Asset Encumbrance and Non-performing exposures and Forbearance remove data point definitions and validation rules from the ITS on supervisory reporting of institutions submitted to the European Commission (which is now published in the Official Journal of the EU as Regulation (EU) No 680/2014) by introducing an additional text in those ITS that have not yet been adopted by the Commission.

In addition, the standards on Additional Monitoring Metrics (AMM) have undergone minor formatting changes which were necessary to ensure a correct transposition into the DPM/taxonomy format and to ensure consistency with the main provisions of the ITS on supervisory reporting. Additionally, some incorrect legal references were rectified and some clarifications added. Here is an overview of the main changes:

  • Format changes needed for the development of the DPM/Taxonomy (identification of templates, columns and rows used in the DPM);
  • Deletion of some provisions which were inconsistent with the main instructions of the ITS (precision, treatment of cells without content, use of "Of which");
  • Additional specifications needed for reporting amounts;
  • Inconsistencies between templates and instructions, especially in terms of labels or missing explanations;
  • Correction of legal references and general clarifications.

For the sake of transparency, the EBA also published a track-changes version of the Annexes of the ITS on Additional Monitoring Metrics for Liquidity. The Data Point Model and the set of validation rules applicable to the set of AMM templates will be publicly available on the EBA website shortly.

Legal basis and next steps

The EBA is required, among others, to develop implementing technical standards specifying supervisory reporting in the area of encumbrance of assets for institutions (Articles 99(5) and 100 of Regulation (EU) No 575/2013); additional monitoring metrics (Articles 415(3)(b) of Regulation (EU) No 575/2013) and non – performing exposures (Article 99(5) Regulation (EU) No 575/2013).

Press contacts:

Ms. Franca Rosa Congiu

E-mail: - Tel: +44 (0) 207 382 1772