Consultation on draft Guidelines on resubmission of historical data

  • Consultation
  • 31 JULY 2023
  • EBA/CP/2023/06
  • The EBA is proposing a common approach to the resubmission of historical data under the EBA reporting framework following one of the recommendations from the June 2021 EBA Report on the cost of compliance with supervisory reporting requirements.
  • The proposed approach aims at ensuring  accurate, consistent and complete supervisory and resolution data, in a way that is efficient for both authorities and institutions.

The European Banking Authority (EBA) launched today a public consultation on the draft Guidelines on resubmission of historical data under the EBA reporting framework. The objective of the draft guidelines is to provide a common approach to the resubmission by the financial institutions of historical data to the competent and resolution authorities in case there are errors, inaccuracies or other changes in the data reported in accordance with the supervisory and resolution reporting framework developed by the EBA. The consultation runs until 31 July 2023.

The general approach to the resubmission of historical data set out in the draft Guidelines aims at limiting the amount of past historical periods subject to resubmission, depending on the frequency of the original reporting and reference dates affected by the errors or inaccuracies that require corrections and resubmissions.

Under this general approach, financial institutions are expected to resubmit the corrected data for the current reporting date and historical data for past reference dates going back at least one calendar year (except for the data with monthly reporting frequency). The Guidelines set out also general circumstances when the resubmission of historical data may not be required.

The resubmission of historical data is equally relevant to all types of financial institutions to ensure consistency of data and to enable users in competent authorities, resolution authorities and the EBA to use high quality, consistent and complete data.

The Guidelines build on the intrinsic proportionality of the underlying reporting requirements, but specific questions are raised to get feedback on the possibility of considering additional proportionality elements.

Consultation process and next steps

Comments to this consultation can be sent to the EBA by clicking on the "send your comments" button on the consultation page. Please note that the deadline for the submission of comments is 31 July 2023. All received contributions will be published at the end of the consultation, unless requested otherwise.

A public hearing on the draft ITS will take place via online meeting on Wednesday 7 June 2023 from 10:00 to 11:30 CEST. Please register for the hearing here by 5  June 2023 16:00 CEST.


The Guidelines are the EBA’s response to one of the recommendations in the EBA Report on the cost of compliance with supervisory reporting requirements (recommendation 25).

These draft Guidelines do not tamper the primary obligation of financial institutions to report data that is of high quality, consistent and complete. On the contrary, they represent a tool to assist institutions in ensuring that their reporting obligations (which have legal basis on the various reporting acts to which they are subject to) are complete and up to date even in the event of mistakes or inaccuracies.


The form is now closed.


Consultation paper on draft Guidelines on resubmission of historical data

(324.44 KB - PDF) Last update 17 April 2023