The EBA published the updated versions of three final drafts ITS on Asset Encumbrance, Non-Performing Exposures and Forbearance, and Additional Monitoring Metrics for Liquidity. The three versions published today substitute those previously issued on the same topics.
The updated versions of the ITS on Asset Encumbrance and Non-performing exposures and Forbearance remove data point definitions and validation rules from the ITS on supervisory reporting of institutions submitted to the European Commission (which is now published in the Official Journal of the EU as Regulation (EU) No 680/2014) by introducing an additional text in those ITS that have not yet been adopted by the Commission.
In addition, the standards on Additional Monitoring Metrics (AMM) have undergone minor formatting changes which were necessary to ensure a correct transposition into the DPM/taxonomy format and to ensure consistency with the main provisions of the ITS on supervisory reporting. Additionally, some incorrect legal references were rectified and some clarifications added. Here is an overview of the main changes:
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Format changes needed for the development of the DPM/Taxonomy (identification of templates, columns and rows used in the DPM);
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Deletion of some provisions which were inconsistent with the main instructions of the ITS (precision, treatment of cells without content, use of "Of which");
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Additional specifications needed for reporting amounts;
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Inconsistencies between templates and instructions, especially in terms of labels or missing explanations;
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Correction of legal references and general clarifications.
For the sake of transparency, the EBA also published a track-changes version of the Annexes of the ITS on Additional Monitoring Metrics for Liquidity. The Data Point Model and the set of validation rules applicable to the set of AMM templates will be publicly available on the EBA website shortly.
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