EBA publishes amended technical standards on supervisory and resolution reporting for EU institutions and the corresponding DPM and XBRL taxonomy 2.8
Amendments to the ITS on supervisory reporting
- new information on prudent valuation for fair-valued items and supplementary information on credit risk,
- high-level information on securitisation subject to the revised securitisation framework introduced by Regulation (EU) 2017/2401 amending the CRR and revised information on selected Pillar 2 items (COREP) and
- Q&A- based changes and other minor amendments.
New ITS on resolution reporting requirements
- A clearer scope of application of the minimum resolution framework by laying down a minimum set of data points to be reported by all institutions across the EU. Under certain conditions, resolution authorities will be able to waive some or all reporting requirements or to ask for additional data.
- Detailed minimum procedural requirements at least on an annual basis, by end of May in 2019 and by end of April from 2020 onwards.
- Revamped templates in line with the latest experience available
- A full set of technical annexes to facilitate integration into banks' business processes and automation. For the first time, resolution reporting requirements are integrated in the EBA's single data point model, backed by validation rules and optional taxonomies.
Technical package for version 2.8 of the reporting framework
- A set of XML files forming the XBRL taxonomy; A description of the architecture of the XBRL taxonomy;
- A DPM data dictionary database along with a DPM table layout and data point categorisation;
- A list of validation rules.
Cooperation with the Single Resolution Board (SRB)
Applicability
Background and legal basis
Documents
Final draft ITS amending Regulation 680-2014 (EBA-ITS-2018-01).pdf
(368.95 KB - PDF) Last update 17 April 2018
Draft ITS on the provision of information for the purpose of resolution plans (EBA-ITS-2018-02).pdf
(517.95 KB - PDF) Last update 17 April 2018
Annex I - Templates.xlsx
(101.6 KB - Excel Spreadsheet) Last update 10 August 2018
Annex II - Instructions.pdf
(450.08 KB - PDF) Last update 16 April 2018
Annex 1 (Annex I - Solvency).xlsx
(346.43 KB - Excel Spreadsheet) Last update 17 April 2018
Annex 2 (Annex II - Solvency).pdf
(1.15 MB - PDF) Last update 17 April 2018
Annex 3 (Annex V - FINREP).pdf
(405.42 KB - PDF) Last update 17 April 2018
Annex 4 (Annex IX - Large exposures).pdf
(135.65 KB - PDF) Last update 17 April 2018
Annex 5 (Annex XI - Leverage).pdf
(456.85 KB - PDF) Last update 17 April 2018
Annex 6 (Annex XVI - Asset Encumbrance).xlsx
(48.67 KB - Excel Spreadsheet) Last update 17 April 2018
Annex 7 (Annex XIX - AMM instructions).pdf
(125.9 KB - PDF) Last update 17 April 2018
Annex 8 (Annex XXI - Counterbalancing capacity instructions).pdf
(32.18 KB - PDF) Last update 17 April 2018
Annex 9 (Annex XXII - Maturity ladder template).xlsx
(39.07 KB - Excel Spreadsheet) Last update 17 April 2018
Annex 10 (Annex XXIII - Maturity ladder instructions).pdf
(158.61 KB - PDF) Last update 17 April 2018
Press contacts
Franca Rosa Congiu