Guidelines on Common Reporting – Revision 2 (2011)

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These Guidelines define a common reporting framework (COREP) to be used by credit institutions and investment firms when they report their solvency ratio to supervisory authorities under the Capital Requirements Directive (CRD). The objective is to achieve a high level of harmonization and a strong convergence of regular supervisory reporting requirements. This new version incorporates changes to the COREP templates to take account of the amendments to the Capital Requirements Directive, CRD III (Directive 2010/76/EU).

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