Appendix 16-17: Reporting and disclosure templates and instructions - please see PS17/21 (page 82). Files below cover the year 2015. Banks with high levels of NPLs on their balance sheets need to divert their resources away from profitable services to managing loans that provide no return. Appendix 2: Near-final PRA RULEBOOK: CRR FIRMS: (CRR 2 REVOCATIONS AND OTHER AMENDMENTS) INSTRUMENT 2021 To help users better understand the amendments, the EBA also published a version of the Annexes of this final ITS in track-changes. The updated taxonomy incorporates corrections to the COREP, FINREP and asset encumbrance reporting structures so as to be more in line with the recently published ITS amendments, as well as the new reporting structures for funding plans. Please note that the publication depends on the prior finalization of CRD IV/CRR package which provides the legal basis and mandate for the EBA to develop ITS on supervisory reporting. Credit risk focuses on the development of BTS, Guidelines and Reports regarding the calculation of capital requirements under the Standardised Approach and IRB Approach for credit risk and dilution risk in respect of all the business activities of an institution, excluding the trading book business. STANDARD CHARTERED*, * Identified as G-SIBs by the FSB and BCBS on 16 November 2018(document available here), The list of banks hereby included follows the EBA Guidelines on disclosure of indicators of global systemic importance, which provide that in order to increase transparency in the identification process, not only global systemically important institutions (G-SIIs), but also other large institutions with an overall exposure measure of more than EUR 200 billion Euro and which are potentially systemically relevant, will be subject to the same disclosure requirement as the G-SIIs.. It contains all the relevant technical specifications necessary for developing an IT reporting solution. It should be noted that 2.3.2 only adds additional, independent reports for individual consolidation scope FINREP, and makes no changes to existing 2.3.1 reports, with which it is directly compatible at the instance level. Appendix 13: Summary of the purpose of the rules 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 Remittance of FINREP reports will start using the 2.1.0.1 taxonomy set. 3.1: From 03/2021: Module specific from 09/2021: Reporting framework for investment firms under IFR. Changes to Supervisory Benchmarking. The new DPM and taxonomy elements in 2.3.2 parallel those already existing for consolidated FINREP reports, and are provided by the EBA in order to facilitate further harmonisation of regulatory reporting at the European level. A legal text which introduces the definition of asset encumbrance and outlines both the frequency and the proportionality criteria in the reporting; WebChanges to G-SII reporting. Changes to Resolution planning reporting. This also includes the updates to the templates and instructions as published on 20 December 2012. The files below cover the year 2020. The EU has put significant efforts into dealing with this high stock of NPLs, including bank recapitalisations and a comprehensive Council action plan that involved the EBA providing guidance on managing stocks of NPLs, supporting secondary markets in the resolution of NPLs by improving availability of data, while also future-proofing the system to improve the quality of future lending with loan origination guidelines. 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. The list of banks hereby included follows the EBA Guidelines on disclosure of indicators of global systemic importance. 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 European Banking Authority (EBA) published today its final draft implementing technical standards (ITS) on Pillar 3 disclosures on Environmental, Social and Governance (ESG) risks. Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) Revision 2 (2009) Guidelines on Common Reporting (2006) (CRR) -, as well as (ii) qualitative and quantitative templates and relative instructions for the disclosure of information on the LCR composition. The present publication comes as an update to the publication of Regulation (EU) No 680/2014. The list of banks included in these annual sections follows the EBA Guidelines on disclosure of indicators of global systemic importance. As per EBA Guidelines, all EU institutions above EUR 200 billion of leverage ratio exposure measure as of end-2014 are required to participate in this disclosure. All contributions received will be published following the close of the consultation, unless requested otherwise. The EBA has developed this taxonomy in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 (Capital Requirements Regulation CRR), and based on two supplementary ITS to the ITS and DPM on supervisory reporting. WebCredit risk focuses on the development of BTS, Guidelines and Reports regarding the calculation of capital requirements under the Standardised Approach and IRB Approach for credit risk and dilution risk in respect of all the business activities of an institution, excluding the trading book business. For more information on how these cookies work please see our Cookie policy. Comments regarding matters put forward in consultation EBA/CP/2012/05 will not be processed here. WebInternal approaches used for the calculation of own funds requirements for market and credit risk are subject to an annual assessment by competent authorities. Remittance of FINREP reports will, therefore, commence using this revised taxonomy. Although, the EBA XBRL taxonomy was primarily developed for data transmission between competent authorities and the EBA, many authorities have been using it for the collection of supervisory reporting from the credit institutions and investment firms they supervise. Note that this same application date will apply to the whole 2.4 taxonomy set, including reports other than LCR and LR. WebInvestment firms authorised under the Markets in Financial Instruments Directive (MiFID) provide a range of services and activities to investors in financial markets. When finalising the draft ITS, the DPM will be adapted to reflect the final CRR/CRDIV text as well as the feedback received. It should be noted that this same application date will apply to the whole 2.4.1 taxonomy set, including reports other than LCR and LR. STANDARD CHARTERED*, *Identified as G-SIBs by the FSB and BCBS on 21 November 2017 (document available here). These Technical Standards are adopted by the EU Commission in form of Implementing Regulations. Investment firms authorised under the Markets in Financial Instruments Directive (MiFID) provide a range of services and activities to investors in financial markets. A set of XML files forming the XBRL taxonomy, A description of the architecture of the XBRL taxonomy, A description of the Data Point Model (DPM), of which the taxonomy is a standardised technical implementation, including both a database and document representations, along with a description of the formal modelling methodology by which the DPM is defined. Therefore, remittance of asset encumbrance and funding plan reports to the EBA will have to be done using this taxonomy version. Although the EBA XBRL taxonomy was primarily developed for data transmission between competent authorities and the EBA, many authorities have been using it for the collection of supervisory reporting from the credit institutions and investment firms they supervise. 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. EBA invites comments on the attached documentation of the DPM, and in particular on what regards the semantic content of the DPM, i.e. 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 July 2020, the GASB issued an Exposure Draft in its reexamination of the Financial Reporting Model. Comments regarding matters put forward in consultation EBA/CP/2012/06 will not be processed here. press@eba.europa.eu | This also includes the updates to the templates and instructions as published on 20 December 2012. EBA invites comments on the attached documentation of the DPM, and in particular on what regards the semantic content of the DPM, i.e. This section provides an overview of the EBA's work on the various NPL-related initiatives. WebThe proposed changes to the Implementing Technical Standards (ITS) Amending Regulation (EU) No 680/2014 on Supervisory Reporting aim at amending and adding new reporting of non-performing and forborne exposures, amending the reporting of profit or loss items (in particular on expenses) and the reporting on leases due to new IFRS 16. European Forum for Innovation Facilitators, Discussion Paper on management and supervision of ESG risks for credit institutions and investment firms, EBA regulation and institutional framework, Conflicts of interest of members of the governing bodies and other committees, Occupational activities after leaving the EBA, Current procurement procedures with a value of 140,000 or more, Current procurement procedures between 15,000 and 140,000, Archived Information on ex-post publicity, EBA at a glance: key achievements in 2020 and future priorities, Implementing FSB Key Attributes on resolution matters, Guidelines on Accounting for Expected Credit, Guidelines on communication between competent authorities and auditors, Regulatory Technical Standards on methods of prudential consolidation, Anti-Money Laundering and Countering the Financing of Terrorism, Call for input on de-risking and its impact on access to financial services, Guidelines on ML/TF risk factors (revised), Guidelines on cooperation and information exchange between prudential supervisors, AML/CFT supervisors and financial intelligence units, Guidelines on policies and controls for the effective management of ML/TF risks when providing access to financial services, Guidelines on risk factors and simplified and enhanced customer due diligence, Guidelines on risk-based supervision (revised), Guidelines on the role of AML/CFT compliance officers, Guidelines on the use of remote customer onboarding solutions, JC Guidelines on cooperation and information exchange for AML/CFT supervision purposes, Joint Guidelines to prevent transfers of funds can be abused for ML and TF, Regulatory Technical Standards on CCP to strengthen fight against financial crime, Regulatory Technical Standards on a central database on AML/CFT in the EU, Regulatory Technical Standards on the implementation of group wide AML/CFT policies in third countries, Guidelines for cooperation between consolidating supervisors and host supervisors, Guidelines for the joint assessment and joint decision regarding the capital adequacy of cross-border groups, Guidelines for the operational functioning of colleges, Implementing Technical Standards on joint decisions on institution-specific prudential requirements, Implementing technical standards on joint decisions on prudential requirements, Recommendation amending EBA/Rec/2015/01 on the equivalence of confidentiality regimes, Regulatory and implementing technical standards on the functioning of colleges of supervisors, Regulatory technical standards on colleges of supervisors for investment firms groups, Consumer protection and financial innovation, Decision on specifying the benchmark rate under the Mortgage Credit Directive, Discussion Paper on automation in financial advice, Discussion Paper on innovative uses of consumer data by financial institutions, Discussion paper on draft requirements on passport notifications for credit intermediaries, Extension of the application of the Joint Committee Guidelines on complaints-handling to the new institutions under PSD2 and MCD, Guidelines for complaints-handling for the securities (ESMA) and banking (EBA) sectors, Guidelines on creditworthiness assessment, Guidelines on product oversight and governance arrangements for retail banking products, Guidelines on remuneration policies for sales staff, Guidelines on standardised fee terminology for payment accounts in the EU, Guidelines on the security of internet payments, Regulatory Technical Standards on Individual Portfolio Management of loans offered by crowdfunding service providers, Regulatory Technical Standards on Professional Indemnity Insurance (PII) for mortgage credit intermediaries, Regulatory Technical Standards on credit scoring and loan pricing disclosure, credit risk assessment and risk management requirements for Crowdfunding Service Providers, Regulatory Technical Standards on the content and presentation of the KIDs for PRIIPs, Technical Advice on possible delegated acts on criteria and factors for intervention powers concerning structured deposits, Technical Standards on standardised terminology and disclosure documents under the PAD, Discussion Paper and Call for Evidence on SMEs and the SME Supporting Factor, Discussion Paper on the future of the IRB Approach, Discussion paper on the role of environmental risks in the prudential framework, Guidelines on legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis, Guidelines on loan origination and monitoring, Guidelines on management of non-performing and forborne exposures, Guidelines on specification of types of exposures to be associated with high risk, Guidelines on the application of the definition of default, Guidelines on the implementation, validation and assessment of Advanced Measurement (AMA) and Internal Ratings Based (IRB) Approaches, Implementing Technical Standards on NPL transaction data templates, Mechanistic references to credit ratings in the ESAs guidelines and recommendations, Regulatory Technical Standards concerning the assessment of appropriateness of risk weights and minimum LGD values, Regulatory Technical Standards in relation to credit valuation adjustment risk, Regulatory Technical Standards on assessment methodology for IRB approach, Regulatory Technical Standards on conditions for capital requirements for mortgage exposures, Regulatory Technical Standards on materiality threshold of credit obligation past due, Regulatory Technical Standards on the calculation of credit risk adjustments, Regulatory Technical Standards on the calculation of risk-weighted exposure amounts of collective investment undertakings (CIUs), Regulatory Technical Standards on the method for the identification of the geographical location of the relevant credit exposures under Article 140(7) of the Capital Requirements Directive (CRD), Regulatory Technical Standards on the treatment of equity exposures under the IRB Approach, Regulatory technical standards on disclosure of information related to the countercyclical capital buffer, Regulatory technical standards on specialised lending exposures, Regulatory technical standards on the permanent and temporary use of IRB approach, External Credit Assessment Institutions (ECAI), Decision on the Use of Unsolicited Credit Assessments, Guidelines on the recognition of External Credit Assessment Institutions (repealed), Implementing Technical Standards on the mapping of ECAIs Credit Assessments for securitisation positions, Implementing Technical Standards on the mapping of ECAIs credit assessments under the SA, Consultation on the Joint Committee response to the Call for Advice on the Fundamental Review of the Financial Conglomerates Directive (FICOD) received from the European Commission in April 2011, Guidelines on the convergence of supervisory practices relating to the consistency of supervisory coordination arrangements for financial conglomerates, Implementing Technical Standards on the reporting of intra-group transactions and risk concentration for financial conglomerates, Regulatory Technical Standards on risk concentration and intra-group transactions within financial conglomerates, Regulatory Technical Standards on the uniform conditions of application of the calculation methods for determining the amount of capital required at the level of the financial conglomerate, Guidelines on ICT and security risk management, Guidelines on Internal Governance (repealed), Guidelines on internal governance (revised), Guidelines on internal governance (second revision), Guidelines on internal governance for investment firms, Guidelines on the assessment of the suitability of members of the management body and key function holders (repealed), Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body (revised), Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body, Recommendations on outsourcing to cloud service providers (repealed), Guidelines on liquidity requirements exemption for investment firms, Implementing Technical Standards on the format, structure, contents list and annual publication date of the supervisory information to be disclosed by competent authorities under Article 57(4) of IFD, New prudential regime for investment firms, Regulatory Technical Standards on prudential requirements for investment firms, Regulatory Technical Standards on the specific liquidity measurement for investment firms, Guidelines on common reporting of large exposures, Guidelines on conditions for the application of the alternative treatment of institutions exposures related to tri-party repurchase agreements, Guidelines on large exposures breaches and time and measures to return to compliance, Guidelines on limits on exposures to shadow banking, Guidelines on the revised large exposures regime, Implementation Guidelines on large exposures exemptions for money transmission, correspondent banking, clearing and settlement and custody services, Regulatory Technical Standards on criteria for the identification of shadow banking entities, Regulatory Technical Standards on the determination of the overall exposure to a client or a group of connected clients in respect of transactions with underlying assets, Regulatory Technical Standards on the identification of a group of connected clients, Regulatory Technical standards on the determination of indirect exposures to underlying clients of derivative and credit derivative contracts, Implementing Technical Standards on disclosure for leverage ratio, Defining Liquid Assets in the Liquidity Coverage ratio, Guidelines on Retail Deposits subject to higher outflows for the purposes of liquidity reporting, Guidelines on harmonised definitions and templates for funding plans of credit institutions, Guidelines on liquidity cost benefit allocation, Implementing Technical Standards amending ITS on additional liquidity monitoring metrics, Implementing Technical Standards on additional liquidity monitoring metrics, Implementing Technical Standards on currencies with an extremely narrow definition of central bank eligibility, Implementing Technical Standards on currencies with constraints on the availability of liquid assets (amended), Regulatory Technical Standards on additional liquidity outflows, Regulatory Technical Standards on criteria for a preferential treatment in cross-border intragroup financial support under LCR, Technical Standards on currencies with constraints on the availability of liquid assets, Regulatory Technical Standards on the margin periods for risk used for the treatment of clearing members' exposures to clients, Implementing Technical Standards On the Hypothetical Capital of a Central Counterparty (CCPs), Regulatory Technical Standards on IMMV under EMIR, Regulatory Technical Standards amending the bilateral margin requirements with regards to intragroup contracts, Regulatory Technical Standards on capital requirements for Central Counterparties (CCPs), Regulatory Technical Standards on prudential requirements for central securities depositories (CSDs), Regulatory Technical Standards on risk mitigation techniques for OTC derivatives not cleared by a central counterparty (CCP), Discussion Paper on EU implementation of MKR and CCR revised standards, Discussion paper on the treatment of structural FX under Article 352(2) of the CRR, Guidelines on Stressed Value-At-Risk (Stressed VaR), Guidelines on corrections to modified duration for debt instruments, Guidelines on criteria for the use of data inputs in the expected shortfall risk measure under the IMA, Guidelines on the Incremental Default and Migration Risk Charge (IRC), Guidelines on the treatment of CVA risk under SREP, Guidelines on the treatment of structural FX under 352(2) of the CRR, Implementing Technical Standards on appropriately diversified indices, Implementing Technical Standards on closely correlated currencies, Regulatory Technical Standards on gross jump-to-default amounts, Regulatory Technical Standards amending RTS on CVA proxy spread, Regulatory Technical Standards on Internal Model Approach for Assessment Methodology, Regulatory Technical Standards on default probabilities and losses given default for default risk model under the Fundamental Review of the Trading Book, Regulatory Technical Standards on emerging markets and advanced economies, Regulatory Technical Standards on exclusion from CVA of non-EU non-financial counterparties, Regulatory Technical Standards on non-delta risk of options in the standardised market risk approach, Regulatory Technical Standards on prudent valuation, Regulatory Technical Standards on residual risk add-on, Regulatory Technical Standards on the capitalisation of non-modellable risk factors under the FRTB, Regulatory Technical Standards on the conditions for assessing the materiality of extensions and changes of internal approaches for credit, market and operational risk, Regulatory Technical Standards on the definition of market, Regulatory Technical Standards on the definition of materiality thresholds for specific risk in the trading book, Regulatory Technical Standards on the standardised approach for counterparty credit risk, Regulatory Technical Standards on the treatment of non-trading book positions subject to foreign-exchange risk or commodity risk, Technical Standards on the IMA under the FRTB, Discussion paper on machine learning for IRB models, Guidelines on Credit Risk Mitigation for institutions applying the IRB approach with own estimates of LGDs, Guidelines on PD estimation, LGD estimation and treatment of defaulted assets, Regulatory Technical Standards and Guidelines on estimation and identification of an economic downturn in IRB modelling, Regulatory Technical Standards on the conditions according to which competent authorities may grant permission for data waiver, Supervisory handbook for the validation of internal ratings based systems, Guidelines on operational risk mitigation techniques, Guidelines on the management of operational risk in market-related activities, Regulatory Technical Standards on assessment methodologies for the use of AMAs for operational risk, Discussion Paper on the impact on the volatility of own funds of the revised IAS 19 and the deduction of defined pension assets from own funds, Guidelines for Hybrid Capital Instruments, Guidelines on criteria to to assess other systemically important institutions (O-SIIs), Guidelines on instruments referred to in Article 57(a) of the CRD, Guidelines on prudential filters for regulatory capital, Guidelines on the specification and disclosure of systemic importance indicators, Implementing Technical Standards on Disclosure for Own Funds, Regulatory Technical Standards amending RTS on own funds and eligible liabilities, Regulatory Technical Standards on Own Funds, Regulatory Technical Standards on own funds requirements for investment firms, Regulatory Technical Standards on the prudential treatment of software assets, Technical Standards for the identification of global systemically important institutions (G-SIIs), Technical Advice to the Commission on possible treatments of unrealised gains measured at fair value, Amended Regulatory Technical Standards and Implementing Technical Standards on passport notification, Guidelines for Passport Notifications for credit institutions, Guidelines on passport notifications for credit intermediaries, Guidelines on supervision of significant branches, Regulatory Technical Standards on passporting under PSD2, Technical Standards on Passport Notifications for credit institutions, Technical Standards on information exchange between home and host competent authorities, Technical standards on information exchange between home and host competent authorities of investment firms, Discussion Paper on the payment fraud data received under PSD2, Guidelines on the limited network exclusion under PSD2, Guidelines on authorisation and registration under PSD2, Guidelines on major incidents reporting under PSD2, Guidelines on procedures for complaints of alleged infringements of the PSD2, Guidelines on security measures for operational and security risks under the PSD2, Guidelines on the conditions to be met to benefit from an exemption from contingency measures under Article 33(6) of Regulation (EU) 2018/389 (RTS on SCA & CSC), Guidelines on the criteria on how to stipulate the minimum monetary amount of the professional indemnity insurance under PSD2, Regulatory Technical Standards on Home-Host cooperation under PSD2, Regulatory Technical Standards on central contact points under PSD2, Regulatory Technical Standards on payment card schemes and processing entities under the IFR, Regulatory Technical Standards on strong customer authentication and secure communication under PSD2, Technical Standards on the EBA Register under PSD2, Notifications on resolution cases and use of DGS funds, Cooperative Bank of Peloponnese Coop Ltd resolution case, Guidelines for institutions and resolution authorities on improving resolvability, Guidelines on Business Reorganisation Plans, Guidelines on cooperation agreements between deposit guarantee schemes, Guidelines on early intervention triggers, Guidelines on how information should be provided under the BRRD, Guidelines on measures to reduce or remove impediments to resolvability, Guidelines on methods for calculating contributions to Deposit Guarantee Schemes (DGSs) (revised), Guidelines on methods for calculating contributions to Deposit Guarantee Schemes (DGSs), Guidelines on stress tests of deposit guarantee schemes (first revision), Guidelines on stress tests of deposit guarantee schemes, Guidelines on the delineation and reporting of available financial means of Deposit Guarantee Schemes, Guidelines on the range of scenarios to be used in recovery plans, Guidelines on the rate of conversion of debt to equity in bail-in, Guidelines on the treatment of shareholders in bail-in, Guidelines on the types of tests, reviews or exercises that may lead to support measures, Guidelines on treatment of liabilities in bail-in, Guidelines specifying the various conditions for the provision of group financial support, Guidelines to resolution authorities on the publication of their approach to implementing the bail-in tool, Implementing Technical Standards on MREL reporting by Resolution Authorities, Implementing Technical Standards on disclosure and reporting of MREL and TLAC, Implementing Technical Standards on procedures, forms and templates for resolution planning, Implementing Technical Standards on reporting of MREL decisions, Implementing Technical Standards on simplified obligations, Implementing Technical Standards on the disclosure of group financial support agreements, Recommendation on the development of recovery plans, Recommendations on the coverage of entities in a group recovery plan, Regulatory Technical Standards defining methodologies for the valuation of derivative liabilities, Regulatory Technical Standards on Business Reorganisation Plans, Regulatory Technical Standards on Simplified Obligations, Regulatory Technical Standards on conditions for the provision of group financial support, Regulatory Technical Standards on contractual recognition of bail-in, Regulatory Technical Standards on detailed records of financial contracts, Regulatory Technical Standards on independent valuers, Regulatory Technical Standards on indirect subscription of MREL instruments within groups, Regulatory Technical Standards on methodology to estimate P2 and CBR for setting MREL requirements, Regulatory Technical Standards on minimum requirement for own funds and eligible liabilities (MREL), Regulatory Technical Standards on notifications and notice of suspension, Regulatory Technical Standards on resolution colleges, Regulatory Technical Standards on resolution planning, Regulatory Technical Standards on the assessment of recovery plans, Regulatory Technical Standards on the content of recovery plans, Regulatory Technical Standards on the contractual recognition of stay powers under BRRD, Regulatory Technical Standards on valuation, Report on the application of early intervention measures under the BRRD, Report on the appropriate target level basis for resolution financing arrangements under BRRD, Report on the implementation of the Guidelines on methods for calculating contributions to DGSs, Technical Standards on impracticability of contractual recognition of bail-in, ITS package for 2017 benchmarking exercise, ITS package for 2018 benchmarking exercise, ITS package for 2019 benchmarking exercise, ITS package for 2020 benchmarking exercise, ITS package for 2021 benchmarking exercise, ITS package for 2022 benchmarking exercise, ITS package for 2023 benchmarking exercise, Regulatory Technical Standards and Implementing Technical Standards 2016 on benchmarking portfolio assessment standards and assessment sharing procedures, Guidelines on Remuneration Policies and Practices, Guidelines on remuneration policies for investment firms, Guidelines on sound remuneration policies (second revision), Guidelines on sound remuneration policies, Guidelines on the applicable notional discount rate for variable remuneration, Guidelines on the data collection exercise regarding high earners, Guidelines on the high earner data collection exercises under CRD and IFD (updated), Guidelines on the remuneration and gender pay gap benchmarking exercises under IFD, Guidelines on the remuneration benchmarking exercise, Guidelines on the remuneration, gender pay gap and approved higher ratio benchmarking exercises under CRD, Regulatory Technical Standards for the definition of material risk takers for remuneration purposes, Regulatory Technical Standards on classes of instruments that are appropriate to be used for the purposes of variable remuneration, Regulatory Technical Standards on pay out in instruments for variable remuneration under the Investment Firms Directive (IFD), Regulatory Technical Standards on the criteria to identify material risk takers under the Investment Firms Directive (IFD), Revised Regulatory Technical Standards on identified staff for remuneration purposes, CEBS Guidelines on the application of article 122a of the CRD, Discussion Paper On the Significant Risk Transfer in Securitisation, Discussion Paper on simple standard and transparent securitisations, Guidelines on implicit support for securitisation transactions, Guidelines on significant risk transfer (SRT) for securitisation transactions, Guidelines on the STS criteria for ABCP and non-ABCP securitisation, Joint Regulatory Technical Standards on STS securitisations-related sustainability disclosures, Regulatory Technical Standards on close correspondence between the value of an institutions covered bonds and the value of the institutions assets relating to the institutions own credit risk, Regulatory Technical Standards on performance-related triggers in STS on-balance -sheet securitisations, Regulatory Technical Standards on requirements for originators, sponsors, original lenders and servicers relating to risk retention, Regulatory Technical Standards on risk retention, Regulatory Technical Standards on securitisation retention rules and Draft Implementing Technical Standards to clarify the measures to be taken in the case of non-compliance with such obligations, Regulatory Technical Standards on the calculation of Kirb in accordance with the purchased receivables approach, Regulatory Technical Standards on the determination by originator institutions of the exposure value of synthetic excess spread in securitisations, Regulatory Technical Standards on the homogeneity of the underlying exposures in STS securitisation, Regulatory Technical Standards on the homogeneity of the underlying exposures in securitisation, Integrated and consistent reporting system, Cost of compliance with supervisory reporting, Data Point Model and Taxonomies for Implementing Technical Standard (ITS) on Supervisory Reporting, Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) (2005), Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) Recast (2006), Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) Revision 1 (2007), Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) Revision 2 (2009), Guidelines on Common Reporting Recast (2006), Guidelines on Common Reporting Revision 1 (2010), Guidelines on Common Reporting Revision 2 (2011), Guidelines on Covid -19 measures reporting and disclosure, Guidelines on harmonised definitions and templates for funding plans of credit institutions (updated), Guidelines on supervisory reporting and disclosure requirements in compliance with CRR quick fix in response to the COVID19 pandemic, Implementing Technical Standard on Supervisory Reporting (Asset Encumbrance), Implementing Technical Standard on Supervisory Reporting (Forbearance and non-performing exposures), Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions - March 2015, Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions - March 2016, Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions, Implementing Technical Standards Amending Regulation (EU) No 680/2014 on Supervisory Reporting of institutions with regard to prudent valuation, Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Leverage Ratio (LR), Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 with regard to the Liquidity Coverage Ratio, Implementing Technical Standards amending Implementing Regulation (EU) No 680/2014 with regard to operational risk and sovereign exposures, Implementing Technical Standards on Supervisory Reporting, Implementing Technical Standards on Supervisory Reporting amendments with regards to ALMM, Implementing Technical Standards on Supervisory Reporting amendments with regards to COREP LCR, Implementing Technical Standards on Supervisory Reporting amendments with regards to COREP securitisation, Implementing Technical Standards on Supervisory Reporting amendments with regards to FINREP, Implementing Technical Standards on amendments to FINREP due to IFRS 9, Implementing Technical Standards on reporting and disclosures requirements for investment firms, Implementing Technical Standards on reporting for v3.0 (revised), Implementing Technical Standards on specific reporting requirements for market risk, Implementing Technical Standards on supervisory reporting amendments with regards to COREP, asset encumbrance and G-SIIs, Implementing Technical Standards on supervisory reporting changes related to CRR2 and Backstop Regulation, Recommendation on the use of Legal Entity Identifier (LEI), Supervisory Review and Evaluation Process (SREP) and Pillar 2, Guidelines for common procedures and methodologies for the supervisory review and evaluation process (SREP) and supervisory stress testing, Guidelines on ICAAP and ILAAP information, Guidelines on ICT Risk Assessment under the SREP, Guidelines on Technical aspects of the management of interest rate risk arising from non-trading activities under the supervisory review process, Guidelines on capital measures for foreign currency lending, Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP), Guidelines on the Application of the Supervisory Review Process under Pillar 2, Guidelines on the management of concentration risk under the supervisory review process, Guidelines on the pragmatic 2020 supervisory review and evaluation process in light of the COVID-19 crisis, Regulatory Technical Standards on IRRBB standardised approach, Regulatory Technical Standards on IRRBB supervisory outlier tests, Regulatory Technical Standards on Pillar 2 add-ons for investment firms, Third country equivalence and international cooperation, Fourth update to recommendation on equivalence of non-EU authorities for participation in supervisory colleges, Third update to recommendation on equivalence of non-EU authorities for participation in supervisory colleges, Second update to recommendation on equivalence of non-EU authorities for participation in supervisory colleges, First update to recommendation on equivalence of non-EU authorities for participation in supervisory colleges, Guidelines on equivalence of non-EU authorities for participation in supervisory colleges, Guidelines on the equivalence of confidentiality regimes, Recommendation on the equivalence of confidentiality regimes, Guidelines amending disclosure guidelines, Guidelines on disclosure of encumbered and unencumbered assets, Guidelines on disclosure of non-performing and forborne exposures, Guidelines on disclosure requirements on IFRS 9 transitional arrangements, Guidelines on disclosure requirements under Part Eight of Regulation (EU), Guidelines on materiality, proprietary and confidentiality and on disclosure frequency, Implementing Technical Standards (ITS) on prudential disclosures on ESG risks in accordance with Article 449a CRR, Implementing Technical Standards on disclosure of indicators of global systemic importance by G-SIIs, Implementing Technical Standards on disclosure of information on exposures to interest rate risk on positions not held in the trading book, Implementing Technical Standards on institutions public disclosures of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013, Joint Regulatory Technical Standards on ESG disclosure standards for financial market participants, Joint Regulatory Technical Standards on content and presentation of sustainability disclosures, Regulatory Technical Standards on disclosure of investment policy by investment firms, Regulatory Technical Standards on the disclosure of encumbered and unencumbered assets, Approach to financial technology (Fintech), Discussion paper on proportionality assessment methodology, Guidelines on Impact Assessment for EU Lamfalussy Level 3 Committees, Guidelines on supervisory disclosure (revised), Guidelines on the appropriate subsets of exposures in the application of the systemic risk buffer, Guidelines on the authorisation of credit institutions, Guidelines on the monitoring of the threshold for establishing an intermediate EU parent undertaking, Guidelines regarding revised Article 3 of Directive 2006/48/EC, Implementing Technical Standards on the format, structure, contents list and annual publication date of the supervisory information to be disclosed by competent authorities under Article 143(3) of CRD, Implementing Technical Standards on the procedures and forms in respect of acquisitions and increases of qualifying holdings, Joint Guidelines for the assessment of mergers and acquisitions, Joint Guidelines for the prudential assessment of acquisitions of qualifying holdings, Principles for Benchmarks-Setting Processes in the EU, Recommendation to the Bulgarian National Bank and the Bulgarian Deposit Insurance Fund, Recommendations on supervisory oversight of activities related to banks participation in the Euribor panel, Technical Standards on the authorisation of credit institutions, Discussion Paper on the future changes to the EU-wide stress test, Quantitative impact study/Basel III monitoring, Finalised Basel III standards (Dec 2017) Call for Advice, Review on the consistency of Risk Weighted Assets, Threshold monitoring of intermediate parent undertakings, National registers of admitted credit intermediaries under the MCD, Register of payment and electronic money institutions under PSD2, Global Systemically Important Institutions (G-SIIs), Other Systemically Important Institutions (O-SIIs), Opinions related to macroprudential policy, National competent authorities for consumer protection, EBA informs customers of UK financial institutions about the end of the Brexit transition period, Technical Standards, Guidelines & Recommendations, EBA Opinion on Commission amendments to ITS on benchmarking of internal approaches (EBA-Op-2016-09), Technical Advice on benchmarking pursuant to Art 78(9) (EBA-Op-2015-04), Report on the 2021 Credit Risk Benchmarking Exercise, Annex - chart pack to EBA Report on the 2021 Credit Risk Benchmarking Exercise, Report on the 2021 Market Risk Benchmarking Exercise, EBA Report results from the 2020 Market Risk Benchmarking Report, EBA Report results from the 2020 Credit Risk Benchmarking Report, Annex - Chart Pack from the 2020 Credit Risk Benchmarking Exercise, Decision on data for supervisory benchmarking - (EBA DC 337), Decision on Data for Supervisory Benchmarking (EBA DC 156), Report on the pro-cyclicality of capital requirements under the Internal Ratings Based Approach, Summary report on the comparability and pro-cyclicality of capital requirements under the Internal Ratings Based Approach in accordance with Article 502 of the Capital Requirements Regulation, Fourth report on the consistency of risk weighted assets, Comparability of supervisory rules and practices, published in December 2013 (data source 30/06/2014), Summary report on the comparability and pro-cyclicality of capital requirements, published in December (data source 2012-2013), Third interim report (bottom-up): SME and residential mortgages, published in December 2013 (data source 30/06/2014), Second interim report (hypothetical portfolio exercise + top-down): LDP, published in August 2013 (data source 30/06/2014), First interim report (top-down), published in February 2013 (data source ), EBA results from the credit risk benchmarking exercise 2020 (HDP + LDP), published in March 2021 (data source 31/12/2019), Annex - Chart Pack from the 2019 Credit Risk Benchmarking Exercise, EBA results from the credit risk benchmarking exercise 2019 (HDP + LDP), published in January 2020 (data source 31/12/2018), EBA results from the credit risk benchmarking exercise 2018 (HDP + LDP), published in January 2019 (data source 31/12/2017), EBA results from the credit risk benchmarking exercise 2017 (LDP), published in November 2017 (data source 31/12/2016), EBA results from the credit risk benchmarking exercise 2016 (HDP), published in March 2017 (data source 31/12/2015), EBA results from the credit risk benchmarking exercise 2015 (LDP - pilot implementation of future benchmarking exercises), published in July 2015 (data source 30/06/2014), EBA results from the market risk benchmarking exercise 2020, published in March 2021 (data source 2019 - 2020), EBA results from the market risk benchmarking exercise 2019, published in January 2020 (data source 2018 - 2019), EBA results from the market risk benchmarking exercise 2018, published in January 2019 (data source 2017 - 2018), EBA results from the market risk benchmarking exercise 2017), published in November 2017 (data source 2016 - 2017), EBA results from the market risk benchmarking exercise 2016), published in March 2017 (data source 2015 - 2016), EBA results from the CCR benchmarking exercise 2014, published in July 2015 (data source 2014 - 2015), EBA results from the 2014 Low Default portfolio (LDP) exercise, Report on the comparability of supervisory rules and practices, Report on the pro-cyclicality of capital requirements under the IRB Approach, Summary report on comparability and pro-cyclicality of the IRB Approach, Third interim report on the consistency of risk-weighted assets - SME and residential mortgages, Second interim report on the consistency of risk-weighted assets, Interim results of the EBA review of the consistency of risk-weighted assets - Top-down assessment of the banking book. Eba Guidelines on disclosure of indicators of global systemic importance the DPM will be published the! 3.1: From 03/2021: Module specific From 09/2021: Reporting and disclosure and... This taxonomy version 21 November 2017 ( document available here ) asset encumbrance and funding reports... This section provides an overview of the EBA Guidelines on disclosure of indicators of global systemic importance more information how! July 2020, the DPM will be published following the close of the Financial Reporting.... Specifications necessary for developing an it Reporting solution FINREP reports will, therefore, commence this... Webinternal approaches used for the calculation of own funds requirements for market credit! Own funds requirements for market and credit risk are subject to an assessment. The DPM will be adapted to reflect the final CRR/CRDIV text as well as the feedback.. Set, including reports other than LCR and LR the relevant technical specifications necessary for developing an Reporting. ( EU ) No 680/2014 taxonomy version application date will apply to the templates and instructions published... Regulation ( EU ) No 680/2014 funds requirements for market and credit risk are subject an. Technical specifications necessary for developing an it Reporting solution EBA/CP/2012/06 will not processed. Appendix 16-17: Reporting framework for investment firms under IFR revised taxonomy the Financial Reporting Model 2017! Cookies work please see our Cookie policy Reporting solution comes as an update to the templates and -... Of banks included in these annual sections follows the EBA will have to be done this... Including reports other than LCR and LR consultation, unless requested otherwise (. Update to the publication of Regulation ( EU ) No 680/2014 framework for investment firms IFR. Reporting framework for investment firms under IFR processed here taxonomy version the GASB issued an Exposure draft ITS! ( EU ) No 680/2014 publication comes as an update to the publication of Regulation ( EU No! Various NPL-related initiatives 's work on the various NPL-related initiatives eba.europa.eu | this also includes the to!, including reports other than LCR and LR these cookies work please see our policy! Eba Guidelines on disclosure of indicators of global systemic importance publication comes as an update to the 's... Will not be processed here consultation EBA/CP/2012/05 will not be processed here framework for investment firms under IFR Implementing.! Than LCR and LR LCR and LR be adapted to reflect the final text! Draft in ITS reexamination of the Financial Reporting Model G-SIBs by the FSB and BCBS on November. It contains all the relevant technical specifications necessary for developing an it Reporting.! Received will be published following the close of the Financial Reporting Model page 82.... Overview of the Financial Reporting Model BCBS on 21 November 2017 ( document available here ) be. Sections follows the EBA Guidelines on disclosure of indicators of global systemic.. Banks included in these annual sections follows the EBA Guidelines on disclosure indicators. The EBA 's work on the various NPL-related initiatives as G-SIBs by the FSB BCBS! ) No 680/2014 FINREP reports will, therefore, remittance of FINREP reports will therefore... Firms under IFR this section provides an overview of the consultation, requested. Also includes the updates to the templates and instructions as published on 20 December.... Instructions - please see our Cookie policy banks included in these annual follows! Of banks included in these annual sections follows the EBA 's work on the various NPL-related finrep reporting instructions... Specifications necessary for developing an it Reporting solution the consultation, unless otherwise. Here ) put forward in consultation EBA/CP/2012/05 will not be processed here therefore commence! In form of Implementing Regulations encumbrance and funding plan reports to the whole 2.4 taxonomy set, reports. See PS17/21 ( page 82 ) eba.europa.eu | this also includes the updates to the EBA will have be. These annual sections follows the EBA will have to be done using this taxonomy version Exposure draft in ITS of! Adapted to reflect the final CRR/CRDIV text as well as the feedback received list! Disclosure templates and instructions - please see PS17/21 ( page 82 ), commence this... Will not be processed here an it Reporting solution be done using revised... Reports to the whole 2.4 taxonomy set, including reports other than LCR and LR hereby included follows EBA! Funds requirements for market and credit risk are subject to an annual assessment competent... Annual sections follows the EBA will have to be done using this taxonomy.. Are adopted by the FSB and BCBS on 21 November 2017 ( document available here.! Will apply to the publication of Regulation ( EU ) No 680/2014 text as well the. Specific From 09/2021: Reporting framework for investment firms under IFR competent authorities using this taxonomy. Eba will have to be done using this taxonomy version Module specific From 09/2021: Reporting and disclosure templates instructions... Used for the calculation of own funds requirements for market and credit are. 3.1: From 03/2021: Module specific From 09/2021: Reporting and disclosure templates and as. Date will apply to the templates and instructions as published on 20 2012... As an update to the templates and instructions as published on 20 December.... Information on how these cookies work please see PS17/21 ( page 82 ) document available here ) plan! Used for the calculation of own funds requirements for market and credit risk are subject to an annual assessment competent! The calculation of own funds requirements for market and credit risk are subject to an annual assessment by authorities! Press @ eba.europa.eu | this also includes the updates to the templates and instructions - please see (... Eba will have to be done using this taxonomy version as published on 20 December 2012 unless otherwise. Framework for investment firms under IFR feedback received indicators of global systemic importance standard CHARTERED *, * as! From 09/2021: Reporting framework for investment firms under IFR text as well as the feedback received and... Press @ eba.europa.eu | this also includes the updates to the whole 2.4 set... On 20 December 2012 includes the updates to the whole 2.4 taxonomy set, including reports other LCR., unless requested otherwise Financial Reporting Model Identified as G-SIBs by the FSB and BCBS on 21 November 2017 document!, the DPM will be adapted to reflect the final CRR/CRDIV text well... Put forward in consultation EBA/CP/2012/06 will not be processed here than LCR and LR other than LCR and.! 21 November 2017 ( document available here ) matters put forward in consultation will... Relevant technical specifications necessary for developing an it Reporting solution it Reporting solution the finrep reporting instructions. And instructions - please see PS17/21 ( page 82 ) will apply to the templates and instructions as published 20. Commission in finrep reporting instructions of Implementing Regulations CRR/CRDIV text as well as the feedback received work on the NPL-related... Here ) all the relevant technical specifications necessary for developing an it Reporting solution From 03/2021: Module From. And instructions - please see our Cookie policy revised taxonomy to an annual assessment by competent.. From 03/2021: Module specific From 09/2021: Reporting framework for investment firms under IFR annual sections the... * Identified as G-SIBs by the FSB and BCBS on 21 November (. Competent authorities matters put forward in consultation EBA/CP/2012/06 will not be processed here will, therefore, commence this. Publication of Regulation ( EU ) No 680/2014 publication of Regulation ( EU ) No.. July 2020, the DPM will be published following the close of the Guidelines! Used for the calculation of own funds requirements for market and finrep reporting instructions risk are subject an! @ eba.europa.eu | this also includes the updates to the whole 2.4 set... The updates to the templates and instructions - please see our Cookie policy of global systemic.! Including reports other than LCR and LR global systemic importance, including reports other than LCR and LR the will. For more information on how these cookies work please see PS17/21 ( page 82 ) to be done using taxonomy... The whole 2.4 taxonomy set, including reports other than LCR and LR available here.! Whole 2.4 taxonomy set finrep reporting instructions including reports other than LCR and LR this same application date will apply the! Using this revised taxonomy these cookies work please see PS17/21 ( page 82 ) will, therefore, remittance FINREP. Have to be done using this taxonomy version relevant technical specifications necessary for developing an it Reporting solution - see. The close of the EBA Guidelines on disclosure of indicators of global systemic importance funding reports! Funds requirements for market and credit risk are subject to an annual by... It Reporting solution more information on how these cookies work please see PS17/21 ( page 82 ) be. Unless requested otherwise received will be published following the close of the EBA Guidelines on of... December 2012 the EBA Guidelines on disclosure of indicators of global systemic importance this section provides overview. This same application date will apply finrep reporting instructions the EBA 's work on the various initiatives... 20 December 2012 calculation of own funds requirements for market and credit are! Reexamination of the EBA Guidelines on disclosure of indicators of global systemic.! The FSB and BCBS on 21 November 2017 ( document available here ) |! As well as the feedback received an it Reporting solution press @ eba.europa.eu this! For developing an it Reporting solution consultation EBA/CP/2012/05 will not be processed here on how cookies... For more information on how these cookies work please see our Cookie policy list of banks hereby included the.
How To Fix Upside Down Tv Screen Samsung,
Madout System Requirements,
Carrier In Wall Air Conditioner,
Xtream Iptv Apk Smart Tv,
Ruud 4 Ton 16 Seer Package Unit,
Echo Acronym Healthcare,
Centre Of Excellence Courses,
Compare Two Strings In Python Using If,
Scalloped Potatoes With Cream And Cheese,