17 April 2018

EBA publishes amended TS on supervisory and resolution reporting for EU institutions and the corresponding DPM and XBRL taxonomy 2.8

Amendments to the ITS on supervisory reporting

The updated ITS include:

• new information on prudent valuation for fair-valued items and supplementary information on credit risk,
• high-level information on securitisation subject to the revised securitisation framework introduced by Regulation (EU) 2017/2401 amending the CRR and revised information on selected Pillar 2 items (COREP) and
• Q&A- based changes and other minor amendments.

New ITS on resolution reporting requirements

The final draft ITS brings the following changes:

• A clearer scope of application of the minimum resolution framework by laying down a minimum set of data points to be reported by all institutions across the EU.
• Revamped templates in line with the latest experience available
• A full set of technical annexes to facilitate integration into banks' business processes and automation.

Technical package for version 2.8 of the reporting framework

The documents published include the following:

• A set of XML files forming the XBRL taxonomy; A description of the architecture of the XBRL taxonomy;
• A DPM data dictionary database along with a DPM table layout and data point categorisation;
• A list of validation rules.

Cooperation with the Single Resolution Board (SRB)

The EBA has cooperated closely with the SRB with regard to the reporting on resolution. The 2.8 version of the reporting framework also contains, for practical reasons, additional information required by the SRB beyond the minimum framework established in EBA ITS on resolution reporting requirements.

Applicability

Reports with reference dates as of 31 December 2018 onwards are to use the new taxonomy set (2.8), which is related to the April 2018 framework release for the ITS on Supervisory Reporting and the ITS on resolution reporting.

Press release

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