Regulation (EU) No 575/2013 (the CRR) mandates the EBA, in, inter alia, Article 99(5) and Article 415(3), to develop uniform reporting requirements. These reporting requirements are included in Regulation (EU) No 680/2014 (Implementing Technical Standards (ITS) on supervisory reporting). These standards are aimed at collecting information on institutions’ compliance with prudential requirements as required by the CRR and related technical standards, as well as additional financial information required by competent authorities to perform their supervisory tasks. Therefore, the ITS on supervisory reporting need to be updated whenever prudential or supervisory requirements change.
These ITS introduce amendments to Implementing Regulation (EU) No 680/2014 with regard to the following:
a) new requirements as regards reporting of prudent valuation (PruVal) and;
b) changed requirements as regards reporting on COREP, IP losses, large exposures, leverage ratio and additiona…