Supervisory reporting

This page provides on overview of supervisory reporting requirements. With the entry into force of the CRD IV/CRR framework new reporting requirements become applicable which are defined by the EBA via technical standards or guidelines. 

 

ImageInteractive Implementing Technical Standards on Supervisory reporting [PDF 354KB]

Technical Standards, Guidelines & Recommendations

  • Implementing technical standards on supervisory reporting

    These updated ITS include (i) new information on sovereign exposures; (ii) changes to operational risk; (iii) changes to additional monitoring metrics for liquidity and (iv) Q&A-based changes and other minor amendments. These changes form part of the EBA reporting framework version 2.7, which will be applicable for submissions of data as of March 2018.

    Status: Final draft adopted by the EBA and submitted to the European Commission

  • Implementing Technical Standards on amendments to FINREP due to IFRS 9

    These final draft ITS include changes for reporting of financial information (FINREP) following endorsement of IFRS 9 in the EU. The main changes relate to IFRS 9 but also include changes for national GAAP reporters to ensure consistent information. The amendments will be applicable for reporting from beginning of 2018.

    Status: Adopted and published in the Official Journal

  • Implementing Technical Standards (ITS) amending ITS on additional liquidity monitoring metrics

    These revised Implementing Technical Standards (ITS) aim at providing Competent Authorities with harmonised information on institutions' liquidity risk profile, taking into account the nature, scale and complexity of their activities. The related documents on the right hand side of this page only refer to the consultation launched on 16 November 2016 (EBA-CP-2016-22), whereas the final draft amendments to the additional monitoring metrics for liquidity, published on 7 April 2017, are included in the final draft ITS amending the European Commission's Implementing Regulation (EU) No 680/2014 on supervisory reporting (see 'Related Links' on this page).

    Status: Final draft adopted by the EBA and submitted to the European Commission

  • Implementing Technical Standards (ITS) on additional liquidity monitoring metrics

    These ITS aim at developing additional metrics other than those used to report liquidity coverage and stable funding requirements with a view to providing supervisors with an adequate toolkit to assess liquidity risk and to facilitate their work in performing reviews of Internal Liquidity Adequacy Assessment Processes (ILAAP).

    Status: Adopted and published in the Official Journal

  • Implementing Technical Standards amending Implementing Regulation (EU) No 680/2014 with regard to operational risk and sovereign exposures

    These revised Implementing Technical Standards (ITS) on supervisory reporting contain proposed amendments concerning new requirements for the reporting of information on sovereign exposures and changed requirements for the reporting of operational risk data.

    Status: Under development

  • Data Point Model and Taxonomies for Implementing Technical Standard (ITS) on Supervisory Reporting

    This page gathers the technical information related to the EBA Data Point Model(s) (DPM) as well as the XBRL Taxonomies according to the Implementing Technical Standards (ITS) on Supervisory Reporting. In order to provide a uniform implementation of the ITS on Supervisory Reporting, the data items included in the ITS have been translated into a DPM. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution. The XBRL Taxonomies presents the data items, business concepts, relations and validation rules described by the DPM in the technical format of an XBRL taxonomy. Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.

  • Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions - March 2016

    These final draft ITS include minor changes to templates and instructions which the EBA deemed necessary in order to reflect some of the answers published in its Single Rulebook Q&A, to align with disclosure requirements for capital buffers as well as to correct legal references and other clerical errors. The amendments are expected to be applicable for reporting as of December 2016.

    Status: Final draft adopted by the EBA and submitted to the European Commission

  • Implementing Technical Standards on proposed amendments to supervisory reporting (COREP)

    The proposed changes to these Technical Standards aim at collecting information on institutions’ compliance with the new requirements on prudent valuation as specified in the Commission Delegated Regulation (EU) No 2016/101 published by the EU Commission on 28 January 2016.

    Status: Under development

  • Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Liquidity Coverage Ratio (LCR)

    Following the Commission’s adoption on 10 October 2014 of a Delegated Act specifying the LCR framework, the EBA has now developed amendments to the current ITS on reporting. These draft ITS will provide credit institutions with a completely new set of templates and instructions so as to capture all the necessary LCR items and to adequately ensure a proper supervisory reporting of the LCR according to the Commission’s Delegated Act. The proposed amendments are only applicable to credit institutions and not to investment firms (the latter will continue reporting the LCR items using the current instructions and templates).

    Status: Adopted and published in the Official Journal

  • Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Leverage Ratio (LR)

    Following the Commission’s adoption on 10 October 2014 of a Delegated Act amending the definition of the LR in the Capital Requirements Regulation, the EBA now has developed amendments to the current ITS on reporting. The proposed amendments to the LR reporting instructions and templates are, however, limited and mainly reflect an alignment with the standard on LR published by the Basel Committee on Banking Supervision (BCBS).

    Status: Adopted and published in the Official Journal

  • Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions - March 2015

    These final draft ITS amending the Commission's Implementing Regulation (EU) No 680/2014 on supervisory reporting include minor changes to templates and instructions which the EBA deemed necessary to publish in order to reflect some of the answers published in its Single Rulebook Q&As, as well as to correct legal references and other clerical errors. The amendments are expected to be applicable for reporting as of June 2015.

    Status: Adopted and published in the Official Journal

  • Regulatory and Implementing Technical Standards on benchmarking portfolios

    Internal approaches used for the calculation of own funds requirements for market and credit risk are subject to an annual assessment by competent authorities. The EBA assists competent authorities in their assessment by providing a report including benchmarks which help to identify any material differences in RWA outcomes. The legal framework for the above is provided by Directive 2013/36/EU (CRD) and in particular Article 78 thereof as well as by the following technical standards provided by the EBA: a) Regulatory technical standards (RTS) laying down standards for competent authorities as regards the assessment of the internal approaches adopted by institutions and the procedures for sharing of those assessments between competent authorities; b) Implementing technical standards (ITS) specifying the benchmarking portfolios and reporting instructions for institutions to be applied in the annual benchmarking exercises.

    Status: Adopted and published in the Official Journal

  • Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions

    These final draft ITS amending the Commission's Implementing Regulation (EU) No 680/2014 on supervisory reporting include minor changes to templates and instructions which the EBA deemed necessary to publish in order to reflect some of the answers published in its Single Rulebook Q&As, as well as to correct legal references and other clerical errors. The amendments are expected to be applicable for reporting as of December 2014.

    Status: Adopted and published in the Official Journal

  • Implementing Technical Standards on Supervisory Reporting

    These Implementing Technical Standards (ITS) aim at implementing uniform reporting requirements which are necessary to ensure fair conditions of competition between comparable groups of credit institutions and investment firms. Uniform requirements will ultimately make institutions more efficient and result in a greater convergence of supervisory practices. These ITS will 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), reporting on leverage and reporting on liquidity and stable funding. They will be complemented by other specific reporting templates introduced by the Capital Requirements Regulation (asset encumbrance, forbearance and non-performing exposures).

    Status: Adopted and published in the Official Journal

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

    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.

    Status: Adopted and published in the Official Journal

  • Implementing Technical Standard (ITS) on Supervisory Reporting (Asset Encumbrance)

    These Implementing Technical Standards (ITS) aim at implementing reporting requirements for asset encumbrance. The objective is to ensure a harmonised measure of asset encumbrance across institutions. These ITS will be part of a broader set of ITS related to supervisory reporting which will 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 ratio and forbearance and non performing exposures.

    Status: Adopted and published in the Official Journal

  • Guidelines on harmonised definitions and templates for funding plans of credit institutions

    These Guidelines propose harmonised definitions and templates for funding plans of credit institutions, with the objective of ensuring consistency in the way the reporting of funding plans is conducted.

    Status: Final and translated into the EU official languages

  • Guidelines on retail deposits subject to different outflows for the purposes of liquidity reporting

    These Guidelines will set the criteria for determining the conditions of application of the Capital Requirements Regulation (CRR) provisions related to the identification of retail deposits subject to different outflows than those specified in the CRR. The Guidelines will also specify the definitions of those deposits and the appropriate outflows for the purposes of liquidity reporting.

    Status: Final and translated into the EU official languages

  • Recommendation on the use of Legal Entity Identifier (LEI)

    This Recommendation on the use of the Legal Entity Identifier (LEI) requires all entities for which information is required under EU reporting obligations to obtain a pre-Legal Entity Identifier (pre-LEI) code for reporting purposes.

    Status: Final and translated into the EU official languages

  • Guidelines on Common Reporting – Revision 2 (2011)

    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).

    Status: Final and translated into the EU official languages

  • Guidelines on Common Reporting – Revision 1 (2010)

    CEBS publishes today the revised framework on Common Reporting (COREP). The COREP templates have been amended to incorporate changes of the CRD (directives 2009/27/EC and 2009/83/EC) as well as CRD II amendments (directive 2009/111/EC) and will be applicable by 31 December 2010.

    Status: Repealed

  • Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) – Revision 2 (2009)

    These Guidelines set out a framework for credit institutions to use the same standardised data formats and data definitions for prudential reporting. The objective is to reduce the reporting burden for credit institutions that operate cross-border, and lower barriers to the development of an efficient internal market in financial services. These revised guidelines formally replace the FINREP version published in 2007.

    Status: Final and translated into the EU official languages

  • Guidelines on common reporting of large exposures

    These Guidelines include common reporting templates and guidance in relation to large exposures reporting. They are included in the COREP framework so as to ensure a unified European reporting system. Thereafter, large exposures reporting will be based on the same standards (i.e. frequency, remittance dates, formats and platform) as the other COREP data. The development of the templates was undertaken on the same basis as the COREP framework, i.e. to identify the items to be reported on a “need-to-know”-basis.

    Status: Repealed

  • Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) – Revision 1 (2007)

    These Guidelines set out a framework for credit institutions to use the same standardised data formats and data definitions for prudential reporting. The objective is to reduce the reporting burden for credit institutions that operate cross-border, and lower barriers to the development of an efficient internal market in financial services. These revised guidelines formally replace the FINREP version published in 2006.

    Status: Final and translated into the EU official languages

  • Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) – Recast (2006)

    These Guidelines set out a framework for credit institutions to use the same standardised data formats and data definitions for prudential reporting. The objective is to reduce the reporting burden for credit institutions that operate cross-border, and lower barriers to the development of an efficient internal market in financial services. These revised guidelines formally replace the FINREP version of December 2005.

    Status: Final and translated into the EU official languages

  • Guidelines on Common Reporting – Recast (2006)

    The Committee of European Banking Supervisors (CEBS) is today publishing a new release of the Guidelines on Common Reporting (COREP). These guidelines are intended to be used by credit institutions and investment firms when preparing prudential reports to be sent to any European Union Supervisory Authority according to the new capital framework established in the new capital regulation. The amendments are mainly due to changes in the numbering of the recast Directives 2006/48/EC and 2006/49/EC, as well as to some wording improvements.

    Status: Repealed

  • Guidelines on Common Reporting (2006)

    CEBS has published guidelines on 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.

    Status: Repealed

  • Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) (2005)

    These Guidelines set out a framework for credit institutions to use the same standardised data formats and data definitions for prudential reporting. The objective is to reduce the reporting burden for credit institutions that operate cross-border, and lower barriers to the development of an efficient internal market in financial services.

    Status: Final and translated into the EU official languages

Opinions, Reports and other Publications

 

Opinions

 

Other Publications

Reports