Reporting

20/2013 section 3
Reporting of financial information (FINREP)

FINREP
F tables

Quarterly, Semi-annually or Annually
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

COREP OF Own funds

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

COREP LR Leverage ratio

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

COREP LE Large exposures

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

see above

COREP LCR DA Liquidity coverage requirements

Monthly, on the situation as at the last day of the calendar month

The 15th calendar day after the reference date

see above

COREP NSFR Net stable funding requirements

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

COREP ALM

Monthly, on the situation as at the last day of the calendar month

Quarterly
31 March, 30 June, 30 September, 31 December

The 15th calendar day after the reference date

12 May, 11 August, 11 November, 11 February

see above

COREP FRTB
Fundamental
Review of the
Trading Book

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

see above

G-SII
Supplementary
reporting for
identifying and
assigning G-SII
buffer rates

Quarterly
31 March, 30 June, 30 September, 31 December

3 July,  2 October, 2 January, 3 April

EBA/GL/2022/06

REM BM
Remuneration (only those included in the sample)

Annually, on the situation as at 31 December

On 15 June at the latest

REM HE
High Earners

On 15 June at the latest

REM HR Institution
Higher Ratios (Variable remuneration above 100%)

Next submission 15 June 2027 (as of 31 December 2026)

REM GAP Information on gender pay gap (only those included in the sample)

Next submission 15 June 2027 (as of 31 December 2026)

REM DBM Reporting on management diversity and (management) gender pay gap (only those included in the sample)

Next submission 30 April 2028 (as of 31 December 2027)

AE

1. Parts A, B and D quarterly
   31 March, 30 June, 30 September, 31 December
2. Part C annually: 31 December
3. Part E semi-annually: 30 June, 31 December

12 May, 11 August, 11 November, 11 February

Annually, on the situation as at 31 December

On 15 March at the latest

CRD article 78
Act on Credit Institutions chapter 11
Supervision release 40/2016 - 2.6.2016

On 14 April at the latest

CRD article 78
Act on Credit Institutions chapter 11
Supervision release 40/2016 - 2.6.2016

On 26 June at the latest

CRD article 78
Act on Credit Institutions chapter 11
Supervision release 40/2016 - 2.6.2016

On 13 March at the latest

2024/855

IRRBB  

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

Semiannually 31 December, 30 June

31 March, 29 September

16 June, 15 December

28 February

see above

3/2015
Calculation of maximum loan-to-value ratio

LTC Loan-to-value

Quarterly
31 March, 30 June, 30 September, 31 December

Within 30 business days

RVA

Quarterly
31 March, 30 June, 30 September, 31 December

10 May, 10 Augus, 10 November, 28/29 February

KP

Quarterly
31 March, 30 June, 30 September, 31 December

Within 15 business days

RA Risk assessment questionnaire

Annually
31 December

28 February

1/2025

MK The default risk management MK template

20/2013 section 3
Reporting of financial information (FINREP)(FINREP)

FINREP
F tables

Quarterly, Semi-annually or Annually
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

COREP OF Own funds

Only C 15.00 (CR IP Losses) Exposures and losses from lending collateralised immovable property

Annually
31 December

11 February

see above

3/2015
Calculation of maximum loan-to-value ratio

LTC Loan-to-value

Quarterly
31 March, 30 June, 30 September, 31 December

Within 30 business days

RA Risk assessment questionnaire

Annually
31 December

28 February

1/2025

MK The default risk management MK template

Annually
31 December

13 February

20/2013 section 3
Reporting of financial information (FINREP)(FINREP)

FINREP
F tables

Quarterly, Semi-annually and Annually
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

COREP  OF Own funds

Only C 15.00 (CR IP Losses) Exposures and losses from lending collateralised immovable property

Annually
31 December

11 February

1/2014 section 4
Risk reporting by credit institutions

3/2015
Calculation of maximum loan-to-value ratio

LTC Loan-to-value

Quarterly
31 March, 30 June, 30 September, 31 December

Within 30 business days

RA Risk assessment questionnaire

Annually
31 December

28 February

1/2025

MK The default risk management MK template  

Annually
31 December

13 February

Supervision releases
7 May 2015 - 18/2015
5 June 2015 - 24/2015

Regulation (EU) 1163/2014 of The European Central Bank (ECB/2014/41) and Decision (EU) 2015/530 (ECB/2015/7)

Collection of supervisory fee data by the European Central Bank COF

Annually

On 1 July at the latest

Act on Credit Institutions

1. Decision-making of the general meeting concerning a high maximum share of variable remuneration - Chapter 8 Section 8

Without delay

kirjaamo(at)finanssivalvonta.fi

see above

2. Data collection regarding high earners - Chapter 8 Section 16

30 June

kirjaamo(at)finanssivalvonta.fi

see above

30 June

kirjaamo(at)finanssivalvonta.fi

EBA/GL/2021/06

Act on Credit Institutions chapter 7 paragraph 4

Act on the Supervision of Financial and Insurance Conglomerates Chapter 2 Section 14

Reporting of information on fitness and propriety

LSI supervised entities:
Link to the FIN-FSA electronic service(in Finnish)

SI supervised entities:
Fit & Proper Form (word)

Without delay after the appointment or a change in the person’s responsibilities, and no later than two weeks from the appointment decision or from the date at which the person takes up the new position

8/2014

Management of operational risk in supervised entities of the financial sector

• section 9.1

Reporting of disruptions and faults in operations

From January 17th 2025 onwards Error report form (excel). The form is submitted to  the FIN-FSA e-service in English. Translations available in Finnish and Swedish.

Without delay

Financial Supervisory Authority e-services (detailed information). FIN-FSA e-service log-in page.

• section 9.2

Annual report on losses from operational risk

Damage report form (word)

opriskivahinko(at)finanssivalvonta.fi

5/2019 section 13.4

Regulations and Guidelines related to the Capital Requirements Regulation

Form available only in Finnish: Suurten asiakasriskien ylitysraportointiin tarkoitettu ylitysilmoituslomake (excel)

Without delay

kirjaamo(at)finanssivalvonta.fi

Reporting of real estate held by credit institutions and their consolidation groups

The related forms are available on the FIN-FSA's website

On 1 April at the latest

kirjaamo(at)finanssivalvonta.fi

Government Decree 208/2014
Act on Credit Institutions (610/2014) chapter 3 section 1 
Act on the Supervision of Financial and Insurance Conglomerates (699/2004) section 11

Acquisition and disposal of shares and participations in credit institutions 

SSM Portal

Assessment of acquisitions and increases of qualifying holding

kirjaamo(at)finanssivalvonta.fi

Regulation (EU) 2017/847 on information accompanying transfers of funds

5/2018 Information on the payer and the payee that has to accompany a transfer of funds

Notification regarding failure to provide required information on payer or payee and the steps taken

The related form is available on the FIN-FSA's website 

Without delay and

and no later than three months after identifying the repeated failing by the (intermediary) payment service provider.

maksuntiedot(at)fiva.fi

Act on Credit
Institutions,
chapter 3a, section 1

In the notification, the credit institution must provide information on the size of the holding, or of the assets or liabilities, and any other relevant and important information necessary for carrying out the assessment provided for in chapter 3a, sections 5 and 6 of the Act on Credit Institutions. Further provisions on the content of the notification and on the accompanying documents are laid down in technical standards adopted by a European Commission regulation or de-cision. While the standards are being prepared, please contact aut.banks@fi-nanssivalvonta.fi.

In advance; in the case of
a merger or demerger, the
notification must be submitted before applying for the issue of a public notice to creditors.

kirjaamo(at)finanssivalvonta.fi

Act on Credit
Institutions,
chapter 4, section 1, subsection 4  

Information on any material change in the information required for the granting of an authorisation  

Without delay

kirjaamo(at)finanssivalvonta.fi  

Act on Credit
Institutions,
chapter 15, section 16

Information on the transfer of creditor’s rights under a non-performing credit agreement or the credit agreement itself (either in the role of credit purchaser or performer of credit servicing activities), including

• the identification information of the credit purchaser or credit purchaser’s representative
• the number of credit agreements and creditor’s rights transferred under the agreements
• the aggregate outstanding balance and value
• information on whether the transfer includes credit agreements with consumers or creditor's rights under the agreement
• the types of assets securing the credit agreements.

The FIN-FSA recommends that the notification also include the contact information of the credit purchaser or the credit purchaser’s representative and the date(s) on which the credit was transferred.

Semi-annually

The FIN-FSA recommends that the notification is made within 1 month after the 6-month period has ended.

The first period will end 6
months after the Act has
entered into force. As the Act
entered into force on 26th April 2025, the first reporting period ends on 25th October 2025.

kirjaamo(at)finanssivalvonta.fi

Act on Credit
Purchasers and
Credit Servicers,
section 6

Information on the appointment of a credit institution as the credit purchaser’s performer of credit servicing activities

At the latest at the commencement of the performance of credit
servicing activities (each time a credit purchaser whose registered office or headquarters is located in Finland appoints the said credit institution as the performer of its credit servicing activities).

kirjaamo(at)finanssivalvonta.fi

Quarterly
31 March, 30 June, 30 September, 31 December

15 May, 15 August, 15 November, 28/29 February  

kirjaamo(at)finanssivalvonta.fi

In advance, before acquisition
of controlling interest

kirjaamo(at)finanssivalvonta.fi

In advance

kirjaamo(at)finanssivalvonta.fi

Submission of financial statements

• Copy of financial statements and consolidated financial statements, and of the management report
• Copy of audit report
• Copy of the minutes of the annual general meeting or of the corresponding body that dealt with the financial statements

Annually

Within two weeks from the
approval of the financial
statements

kirjaamo(at)finanssivalvonta.fi

Financial report

(company’s half-yearly report and 3-month or 9-month information published regularly on the company’s financial result and financial position)

By each specific period

kirjaamo(at)finanssivalvonta.fi

Reports of auditors to the supervised entity, its holding company or subsidiary

Within two weeks from the submission of the report to
the supervised entity

A credit institution may
not start operations
before it has submitted
the following
documentation to FIN-FSA:

1. a complete extract from the trade register, including the articles of association or by-laws of the credit institution
2. the names of the members and deputy members of the Supervisory Board and Board of Directors, the chief executive officer and his or her deputy, the auditors and deputy auditors, as well as any other pertinent information on them.

In case of a change in the information as referred to in subsection 2, any new information must be submitted to FIN-FSA without delay. 

8/2014 section 9.3

Annual assessment of operational and security risks of payment services (free-form risk assessment)

Annually by 28 February.

First assessment by 28
February 2019.

operatiivinenriski(at)
finanssivalvonta.fi

Standard 1.5
section 6

Act on the
Supervision of Financial and Insurance Conglomerates 
chapter 2 section 9

Recognition of a financial and insurance conglomerate and its holding company

Without delay, after the company has received notice that it is part of a conglomerate

kirjaamo(at)finanssivalvonta.fi

Information on the structure of a financial and insurance conglomerate as well as verification and reconciliation calculations and details of capital adequacy calculations

Annually, on the situation as at 31 December 

Annually by 28 February

FivaRava-vakavaraisuusraportit(at)fiva.fi