EBA published amendments to the Implementing Technical Standard (ITS) on supervisory reporting for credit institutions – DPM 2.8, applicable for data as of 31 December 2018 | EBA
The European Banking Authority (EBA) has published amendments to the Implementing Technical Standard (ITS) and the corresponding Data Point Model (DPM) and XBRL taxonomy. The now-published ITS is binding legislation only after the European Commission has approved it and it has been published in the Official Journal of the European Union.
The EBA Reporting Framework 2.8 (version DPM 2.8) will be used for fulfilling reporting requirements as of 31 December 2018 and thereafter. The most significant changes compared to the previous version of the EBA reporting framework are new prudent valuation templates and the start of resolution reporting.
New reporting of prudent valuation information (COREP)
The prudent valuation templates are C 32.01, C 32.02 (a, b and c), C 32.03 and C 32.04. The templates are used to collect data on institutions’ fair-valued assets and liabilities (C 32.01) and valuation adjustments using the Core Approach (C 32.02) as well as data on valuation adjustments due to model risk (C 32.03) and concentrated positions (C 32.04).
Template C 32.01 reporting applies to all institutions. Templates C 32.02–C 32.04 are reported only if the institution is required to calculate Additional Valuation Adjustments (AVAs) using the Core Approach.
Other changes in COREP data collection
COREP data collection is divided into two parts: COREP OF and COREP LR, i.e. leverage ratio templates COREP LR (C 40.00, C 41.00, C 42.00, C 43.00, C 44.00, C 47.00) form their own entity.
Changes have been made to the reporting of capital adequacy data (C 02.00, C 03.00, C 06.02). Minor changes have also been made to the templates for credit risk (C 09.01, C 09.02, C 14.00), operational risk (C 17.01, C 17.02) and market risk (C 18.00–C 23.00).
Changes in FINREP data collection
Minor changes have been made to the FINREP templates F 08.02, F 20.01, F 20.02, F 20.03 and F 30.02.
New validation rules have been issued and changes made to existing rules.
The Financial Stability Authority (FSA) will collect the data required in resolution reporting.
- FSA release (in Finnish)
- Resolution reporting: Financial Stability Authority (FSA), rahoitusvakausvirasto(at)rvv.fi
- Other changes: EBAReportingHelpdesk(at)fiva.fi