ITS on Supervisory Reporting amendments with regards to FINREP

status: Final draft adopted by the EBA and submitted to the European Commission

The proposed changes to the Implementing Technical Standards Amending Regulation (EU) No 680/2014 on Supervisory Reporting aim at amending and adding new reporting of non-performing and forborne exposures, amending the reporting of profit or loss items (in particular on expenses) and the reporting on leases due to new IFRS 16. 

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