EBA guidelines clarifying supervisory reporting and disclosure requirements under the CRR ‘quick fix’ to address COVID-19 impacts, covering leverage ratio, own funds, and credit risk adjustments for frameworks v2.9 and v2.10 until mid-2021.
EBA Annex II outlines detailed reporting instructions for banks on own funds, capital requirements, solvency, credit risk (including IRB and SA approaches), counterparty risk, securitisations, and transitional provisions under CRR/CRD IV frameworks.
European Banking Authority (EBA) Annex XI outlines reporting requirements for leverage ratio calculations under CRR, including templates, formulas, materiality thresholds for derivatives, and volatility reporting to ensure regulatory compliance for EU banks.
EBA provides clarity on the implementation of the reporting and disclosure framework in the context of COVID-19 measures
2020 07 31 PMR -2020 Acting Executive Director
2020 07 31 PMR -2020 Jose Manuel Campa
EBA GL 2020 07 - CT GLs on reporting and disclosure of exposures subject to measures applied in response to the COVID-19 crisis
The European Banking Authority (EBA) published today its final draft Implementing Technical Standards (ITS) on disclosure and reporting on the G-SII requirement for own funds and eligible liabilities (TLAC) and the minimum requirements for own funds and eligible liabilities (MREL). This is the first time that the EBA has developed disclosure and reporting requirements in this area, thus expanding the scope of the existing Pillar 3 and supervisory reporting frameworks in the EU.
Final report on draft ITS on disclosure and reporting on MREL and TLAC
ITS on disclosure and reporting on MREL and TLAC (point e)
(3.a) DPM database (updated on 3 August 2020)
Release note
The European Banking Authority (EBA) published today an erratum of the reporting framework 2.10 phase 2. The package includes the Data Point Model (DPM) dictionary, table layouts and XBRL taxonomies. The correction is mostly on column 0010 of table C 114.00 in the SBP framework, where the EBA has addressed the issue of missing members.