Implementing Technical Standard on Supervisory Reporting (Asset Encumbrance)

Adopted and published on the Official Journal

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.

Press Release

Consultation Papers