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

Status: Adopted and published in 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.

Consultation on draft Implementing Technical Standards (ITS) on Asset Encumbrance Reporting (EBA/CP/2013/05)


The European Banking Authority (EBA) launches today a consultation on draft implementing technical standards (ITS) on reporting for asset encumbrance. The ITS, which will be part of the EU single rulebook, intend to develop reporting templates and instructions for asset encumbrance with the ultimate aim of ensuring a harmonised measure of asset encumbrance across institutions. The consultation runs until 24 June 2013.

The aim of these ITS is to provide supervisory authorities with the necessary information on the level of asset encumbrance in institutions in a standardised and harmonised framework. The reporting on asset encumbrance will complement the existing reporting framework, which has been previously consulted upon.

These ITS consist of three parts:

• A legal text which introduces the definition of asset encumbrance and outlines both the frequency and the proportionality criteria in the reporting;

• Reporting templates and instructions which, in the future, will be used for regulatory reporting on asset encumbrance;

• A data point model (DPM) and validation rules providing a structured representation of the requested data. The DPM contains all the relevant technical specifications necessary for developing an IT reporting format.

Following the end of the consultation period, and to the extent that the final CRR text changes before the adoption of the ITS, the EBA will adapt the draft ITS accordingly to reflect any developments.

Consultation process
Comments can be sent to the EBA by e-mail to indicating the reference EBA/CP/2013/05. Please note that the deadline for submission has been extended for an extra week until 1 July 2013.

All contributions received will be published following the close of the consultation, unless requested otherwise. 

A joint public hearing covering the Consultation Paper on supervisory reporting for forbearance and non-performing exposures and the Consultation Paper on asset encumbrance reporting will take place at the EBA premises on 2 May 2013 at 10am. To register for the public hearing, click here.