Common European reporting "extended COREP"

The European Commission published on 28 June 2014 the Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of instructions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council. This regulation harmonises the content and format of data to be reported by European banks to their supervisors in order to comply with the Capital Requirements Regulation (575/2013) and Capital Requirements Directive (2013/36). 

 

Commission Implementing Regulation (EU) No 680/2014, as amended, gives legal effect to the draft standard prepared by the European Banking Authority (EBA) regarding the form and content of the reporting templates needed by European bank supervisors.

 

Circular CSSF 14/593, as amended, sets out the supervisory reporting requirements applicable to credit institutions.

 

1) Summary of the information to be submitted to the CSSF

In order to provide an overview of the bank's periodical reporting requirements (national and harmonised reporting requirements) to the CSSF, the CSSF has published the following document:

Reporting requirements for credit institutions - Final version - 11 October 2017 

Reporting requirements for credit institutions - Final version - track changes - 11 October 2017

The document also includes the technical sp√©cifications (e.g file naming  conventions, requirements regarding XBRL instances) to be applied with regard to the abovementioned reporting obligations.

 

2) Common European reporting

Commission Implementing Regulation (EU) No 680/2014 was amended by Commission Implementing Regulations (EU) 2015/792015/2272015/1278, 2016/3132016/3222016/428Corrigendum to Regulation 2016/322, 2016/1702 and 2017/1443.  

 

3) Additional plausibility checks of the CSSF and the ECB

The following document presents plausibility checks which are carried out by the CSSF and the ECB, in addition to the validation rules laid down in Commission Implementing Regulation (EU) No 680/2014.

CSSF and ECB - Plausibility checks - Final version - 12 July 2017

 

4) The use of Filing Indicators

The correct use of Filing indicators - 3 August 2016

Identification of reporting requirements and checks for 2nd level completeness - 4 October 2017  

Master Data Governance - Description of the attributes - 4 Octobre 2017

 

5)  Pillar 2 Reporting

Pillar 2 - Reporting issues with C03.00 template - 6 July 2017

 

6) EBA Validation rules

Status of problematic EBA Validation rules - 15 September 2017