Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) – Revision 2 (2009)

These Guidelines set out a framework for credit institutions to use the same standardised data formats and data definitions for prudential reporting. The objective is to reduce the reporting burden for credit institutions that operate cross-border, and lower barriers to the development of an efficient internal market in financial services. These revised guidelines formally replace the FINREP version published in 2007.