European regulatory reporting

The regulatory changes in Europe are extensive and sometimes have a significant impact on the European reporting. Additionally, new and additional reporting requirements will be implemented.

 

Reporting area Content
Own Funds
 
Introduction of a European standard "Common Reporting (CoRep) framework" for all institutions, both at individual institutions as well as at the consolidated level a harmonized capital adequacy and solvency reporting is introduced.
Large Exposure Introduction of a European standard "Common Reporting (CoRep) Framework" for all institutions, both on individual institution level as well as at the consolidated level a harmonized major credit (large exposure) reporting will be implemented.
IP Losses Based on the CRR under Article 101 (1) this ITS message is to be reported semi-annually by the institutions from the entry into force of the CRR.
Liquidity Reporting (LCR/NSFR) Reporting requirements for short-term and longer-term liquidity coverage ratios, the so-called liquidity coverage ratio (LCR) and Net Stable Funding Ratio (NSFR).
Additional Liquidity Monitoring Metrics (ALMM) The Additional Liquidity Monitoring Metrics (ALMM) are a reporting of liquidity parameters additional to Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR), e.g., maturity balance sheet, concentration of financings of political parties or products and refinancing costs.
Leverage Ratio Reporting requirements for the leverage ratio of the EU institutions.
This debt ratio represents the core capital in relation to a non-risk-weighted overall position, including off-balance sheet exposures and derivatives.
Asset Encumbrance (AE) According to Article 100 of CRR institutes report the amount of repurchase agreements, securities lending and all forms of pledge of assets. The corresponding ITS will be a part of the EU single uniform Rule Books.
Disclosure The increased standards in disclosure are an extension of Pillar III in Basel III. In general disclosure describes the obligation to publish reporting information.
Funding Plans Reporting on current and planned refinancing activities.
Supervisory Benchmarking Portfolio Reports The European Banking Authority (EBA) benchmarks the internal approaches that EU institutions use to calculate own-funds requirements for credit and market risk exposures.
FinRep Introduction of a European standard "Consolidated Financial Reporting (FinRep) framework" at the consolidated level a harmonized financial data reporting is introduced.
Non-Performing Exposure und Forbearance According to Article 99 (4) CRR financial information has to be provided on a consolidated basis, showing the institutes for the financial sector or the real economy system risks.
This ITS reporting requirements (consultation EBA/CP/2013/06) for non-performing exposures and forbearance complements the FinRep framework and is expected as the FinRep – ITS. All debt instruments referred to in Article 178 CRR and considered as failed, or for which an impairment has been made, have to be reported as  non-performing exposures in ITS reporting regarding the categories gross income, depreciation and fair value changes (due to credit risk) and available collaterals.
In the Forbearance, reporting information is provided on contractual arrangements which are amended or refinanced because the borrower is in financial difficulties. The reporting categories include gross income of deferred instruments, depreciation and fair value changes (due to credit risk) and available collaterals.

 

If you have questions about the listed modules and reports or cannot find a report which is relevant for you and your bank, please contact us.
 
 


 

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