Implementing Technical Standards on supervisory reporting changes related to CRR2 and Backstop Regulation

These revised Implementing Technical Standards (ITS) on supervisory reporting aim to keep the reporting requirements in line with changes in the regulatory framework related to CRR2 and the Backstop Regulation and with the evolving needs for Supervisory Authorities' risk assessments. The changes affect different areas of reporting, including own funds, credit risk, counterparty credit risk, large exposures, leverage ratio, net stable funding ratio, FINREP and G-SII indicators. The review of the reporting framework is designed to replace the Commission's Implementing Regulation (EU) No 680/2014 and has been used as an opportunity to improve the consistency between the reporting and disclosure requirements, with a view to facilitate institutions' compliance with both requirements.