Implementing Technical Standards on supervisory reporting amendments with regards to COREP, asset encumbrance and G-SIIs

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

The proposed changes to the Commission Implementing Regulation (EU) 2021/451 with regard to COREP, asset encumbrance and G-SII reporting aim to enhance proportionality in the area of asset encumbrance reporting. They also include some minor amendments to COREP (reporting on own funds and own funds requirements) in order to obtain a deeper understanding of the institution’s use of the option to exempt certain software assets from the deduction from own funds. Besides that, the envisaged amendments expand the scope of application of the obligation to report information for the purposes of determining G-SIIs and assigning G-SII buffer rates.

The amendments are expected to apply from the reference date June 2023.


Press Release

Consultation Papers