Supervision release 15 March 2023 – 17/2023

Regulations and guidelines 26/2013: Amendment to FIN-FSA regulations and guidelines on Common European Reporting

The Financial Supervisory Authority (FIN-FSA) has made amendments to regulations and guidelines 26/2013 Common European Reporting (Corep). The amendments will enter into force on 15 March 2023.

The EBA has issued three new guidelines on the collection of data on high earners and remuneration reporting:

  • Guidelines on the benchmarking exercises on remuneration practices, the gender pay gap and approved higher ratios under Directive 2013/36/EU (EBA GL 2022 06).
  • Guidelines on the benchmarking exercises on remuneration practices and the gender pay gap under Directive (EU) 2019/2034 (EBA GL 2022 07).
  • Guidelines on the data collection exercises regarding high earners under Directive 2013/36/EU and under Directive (EU) 2019/2034 (EBA GL 2022 08).

All these Guidelines entered into force on 31 December 2022. The present amendment updates the regulatory background of FIN-FSA regulations and guidelines 26/2013 to correspond to current guidelines.

Submission of reports to FIN-FSA during transitional period

In 2023, reporting is subject to a transitional period, and data on any financial period ending in 2022 can be reported to the FIN-FSA by 31 August 2023. Going forward, reportable data must be submitted at the latest on 15 June in each calendar year when the data is collected.

More detailed information on the EBA Guidelines is provided in connection with FIN-FSA regulations and guidelines 8/2022, 9/2022 and 10/2022 which incorporate the EBA Guidelines into the FIN-FSA set of regulations and guidelines.

Entry into force of the amendments to the regulations and guidelines

The regulations and guidelines will enter into force on 15 March 2023.

For further information, please contact

Jussi Eronen, Senior Reporting Expert, telephone +358 9 183 5234 or jussi.eronen(at)