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Guidelines amending Guidelines on legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis

EBA Annex II outlines reporting instructions for own funds, capital requirements, and solvency under the Capital Requirements Regulation (CRR), covering templates for credit risk, counterparty risk, securitisations, and group solvency for EU financial institutions.

European Banking Authority (EBA) Annex V outlines FINREP reporting requirements for financial institutions, detailing templates, instructions, and breakdowns on financial assets, liabilities, impairments, non-performing exposures, collateral, and hedge accounting under IFRS and national GAAP.

European Banking Authority (EBA) guidelines on reporting losses from lending collateralized by immovable property under CRR, detailing scope, definitions, geographical breakdown, exposure and loss reporting requirements, and valuation rules for residential and commercial property.

European Banking Authority (EBA) technical instructions for reporting large exposures and concentration risk under CRR (Regulation (EU) No 575/2013), detailing templates LE1, LE2, and LE3 for solo and consolidated reporting, including counterparty identification, trading/non-trading book exposures, and connected client groups.