This page provides an overview of supervisory benchmarking requirements and gathers the final draft Implementing Technical Standards, the Commission's Implementing Regulations as published in the Official Journal, the technical information related to the validation rules, the EBA Data Point Models (DPM) as well as the XBRL Taxonomies. The objective is to provide a comprehensive overview of the benchmarking requirements applicable for each reference date.
Each section includes a consolidated version of the requirements including the unofficial consolidated regulatory text and reporting templates and the instructions to be used for reporting under each framework version. The legal acts are published in the Official Journal of the European Union.
The ITS version refers to the year of data collection and analysis of the benchmarks. Therefore, the ITS version Year Y (e.g. 2018) refers to the credit risk exercise with a reference date of 31st December Y-1 (e.g. 31st December 2017) and the market risk exercise with reference dates for the valuation in Q3 Y-1 (e.g. Q3 2017) and a reference date for the risk measure in H1 Y (e.g. HI 2018).
|ITS version||Date of EBA publication||Main changes||Consolidated version of the ITS||Relevant validation rule (reporting framework)|
|2019||29 June 2018||Credit risk: Includes both HDP and LDP, Minor changes have been introduced for the credit risk portfolios, but adjustments have been made to the data requested from institutions. These changes includes: 1)a distinction between on- and off-balance sheet exposures, 2) adjustments to the metrics for benchmarking portfolios, 3) a new split by collateral types and 4) separation of specialised lending exposures. Market risk: the portfolios have been significantly updated, are significantly simpler in their composition and consist of plain vanilla instruments.|
|2018||14 December 2017||Credit risk: Includes both HDP and LDP -||https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02016R2070-20180607||/risk-analysis-and-data/reporting-frameworks/reporting-framework-2.8|
|2017||04 May 2017||Credit risk: focused on LDP -|
|2016||02 March 2015||Credit risk: focused on HDP|
|2015||No ITS – pilot exercise||Pilot exercise. Credit risk: focused on LDP||none|