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EBA amends implementing technical standards on supervisory reporting with regard to financial information (FINREP)
The European Banking Authority (EBA) published today amendments to the Implementing Technical standards (ITS) on supervisory reporting with regard to FINREP. The amendments concern the reporting requirements on non-performing exposures (NPE) and forbearance to allow monitoring of reporting institutions’ NPE strategies, the reporting requirements on profit and loss items and the implementation of the new International Financial Reporting Standard on leases (IFRS 16).