EBA Guidelines on resubmission of historical data ‒ applicable as of 17 October 2024

The European Banking Authority (EBA) has provided Guidelines (EBA/GL/2024/04) on resubmission of historical data under the EBA reporting framework.

The FIN-FSA has announced it will comply with the Guidelines.

In accordance with Article 16(3) of the EBA Regulation¹, financial institutions shall make every effort to comply with EBA guidelines.

Contents

The Guidelines specify the requirements for the resubmission of historical data by financial institutions to competent authorities in case there are errors, inaccuracies or other changes in previously reported data.

The Guidelines apply at the individual, sub-consolidated and consolidated level following the level of application of the relevant reporting obligation.

As a main rule, the retroactive resubmission of historical data goes back one calendar year. For data reported with a quarterly frequency, this means resubmitting four past reference dates in addition to the reference date of the current data. For data reported with a monthly frequency, institutions must resubmit historical data for at least six past calendar months. Where the previous year-end is not covered by these six calendar months, institutions must resubmit all reference dates going back to the end of the previous calendar year.

Entry into force

The Guidelines apply as of 17 October 2024.

For further information, please contact

Marika Männistö, Specialist, telephone +358 9 183 5570 or marika.mannisto(at)fiva.fi

Appendices

• Guidelines on resubmission of historical data | European Banking Authority (europa.eu)
• FIN-FSA website: Guidelines of the European Supervisory Authorities

¹SSM Framework Regulation(EU) No 1093/2010