Reporting modules by name

These Implementing Technical Standards (ITS) specify the templates, instructions and methodology for transmitting information on decisions on minimum requirements for own funds and eligible liabilities (MREL) by resolution authorities to the EBA.

• Reporting obligations (ITS)
• Reporting templates (Annex 1)
• Reporting instructions (Annex 2)

ITS package for the 2024-exercise (end-2023 data): Market risk

Pending adoption by the European Commission

• Reporting obligation: Please refer to consolidated version of the ITS in conjunction with the amending ITS presented below
• Instruments and portfolios (Annex V and X)
• Reporting templates (Annex VII)
• Reporting instructions (Annex VI)

ITS package for the 2024-exercise (end-2023 data): IFRS 9 benchmarking

Pending adoption by the European Commission

• Reporting obligation: Please refer to consolidated version of the ITS in conjunction with the amending ITS presented below
• Portfolios (Annexes I and II, templates 101 and 104)
• Reporting templates (Annex VIII)
• Reporting instructions (Annex IX)

ITS package for the 2024-exercise (end-2023 data): Credit risk

Pending adoption by the European Commission

• Reporting obligation: Please refer to consolidated version of the ITS (the amending ITS presented below does not change the reporting obligation)
• Portfolios (Annexes I and II)
• Reporting templates (Annex III)
• Reporting instructions (Annex IV)

This reporting requirement covers the size of the trading book and the business subject to market risk, as well as the own funds requirements under the alternative standardised approach.

• Reporting obligation (ITS)
• Reporting templates (Annex I)
• Reporting instructions (Annex II)
• Compliance with the data point model and the validation rules (Annex III)

Please search for the module 'COREP own funds and own funds requirements' for future versions of this reporting requirement.

The reporting requirement targets serves the effective monitoring of the credit institution thresholds under Article 55(5) of Regulation (EU) 2019/2033.

Please note: This reporting requirement is still pending adoption, it is not applicable yet, but it is already included in the Data Point Models and validation rules published by the EBA.

This module includes the reporting requirements applicable to investment firms that make use of the derogation of Article 8 IFR ('group test reporting')

• Reporting obligations (ACT)
• Reporting templates (8_..._Annex)
• Reporting instructions (9_..._Annex)
• Compliance with the data point model and validation rules (5_..._Annex)

The updated Guidelines on harmonised definitions and templates for funding plans of credit institutions aim at improving the assessment of banks' funding plans and the relevance of the data provided for such assessments based on experience gained through the analysis of the data received as well as the questions raised via the EBA Single Rulebook Q&A tool.

This module includes the reporting requirements applicable to investment firms that qualify as small and non-interconnected investment firms.

• Reporting obligations (ACT)
• Reporting templates (3_..._Annex)
• Reporting instructions (4_..._Annex)
• Compliance with the data point model and validation rules (5_..._Annex)

Amendments to the ITS on disclosure and reporting on MREL and TLAC, to reflect the prior permission regime and amendments to the daisy chain framework, including latest changes during adoption process