15 March 2013
The EBA publishes today an updated version of the templates, instructions, validation rules and data point model for implementing technical standards (ITS) on supervisory reporting (COREP and FINREP). The objective of this updated version is to facilitate credit institutions' timely preparation for the implementation of the harmonised reporting requirements.
All templates, instructions and the DPM published today are still draft and should not be considered as final products.
As soon as the final CRR/CRDIV texts is adopted by the EU legislator, the EBA will finalise the draft ITS and submit it to the European Commission for endorsement. The final ITS will then be published in the EU Official Journal.
Following the latest round of discussions between the EU legislators, the entry into force of the CRR/CRDIV package is expected to be 1 January 2014. If this date is confirmed, the first reporting period for COREP and FINREP requirements would be Q1 2014.
Updated package on supervisory reporting
The updated package released today includes the following COREP and FINREP technical documents:
All templates, instructions and the DPM are still draft and should not be considered as final products.
The provisions regarding the application date and the implementation timeline as well as, for FINREP, the scope and level of application, will be part of the final draft ITS to be adopted by the EBA.
Consultation on supervisory reporting for liquidity and leverage
As announced by the EBA in December 2012, a consultation paper regarding the data point model (DPM) covering liquidity and leverage reporting requirements will published separately in March.
Handling questions on the practical application of the final EBA ITS on supervisory reporting
Questions from stakeholders on the practical application of the supervisory reporting requirements will be addressed by the EBA in the context of a Q&A tool for the Single Rule Book currently being developed on the EBA website. The launch of this tool is linked to the finalisation of the CRR/ CRD. It will cover EBA technical standards and guidelines once they are finalised and adopted.
COREP templates and validation rules (zip)
FAQ document (xlsx)
DPM documentation (zip - 27MB)
Content of the DPM documentation zip:
Data Points Definition
Definition of Data Points on Table layout view
DPM Detailed Report
Dimensional definition of COREP cells
Dimensional definition of FINREP cells
Dictionary of concepts
Analysis Matrix (view of dimensional definition of individual table columns/rows)
Hierarchies of Members
Tables x Dimensions (view of dimensions that apply to each table group)
DPM database (zip - 6MB)
Content of the DPM database zip:
DPM Database 0.1.0 : Meta model structure, used as the repository all the meta data defined in the DPM, from which the XBRL taxonomies will be derived. From now on, the EBA will ensure the backward consistency of the dictionary elements on future releases of the DPM.
Update 27 March 2013
DPM database (zip - 7MB)
Content of the DPM database zip:
DPM Database 0.1.1 : Meta model structure, used as the repository all the meta data defined in the DPM, from which the XBRL taxonomies will be derived. Updated to include additional descriptions of tables and fields.
Database description 0.1.1 : Explanation of how the DPM is expressed in the database, and the interpretation of the meta model structure.