Reporting release 25 June 2019 – 16/2019

EBA has published an amended implementing technical standard (ITS) for credit institutions concerning COREP data collections – DPM 2.9 to be adopted gradually | EBA

The EBA has published an implementing technical standard (ITS) concerning the DPM model used in regulatory reporting and the XBRL taxonomy for the COREP data collection. The newly published ITS only becomes binding legislation after the European Commission has adopted it and it has been published in the Official Journal of the European Union.

The EBA has moved to a new modular release model following the DPM version 2.9. In the new release model, amendments to data collections belonging to the reporting framework will be released at different points in time. Amendments to the data collections will enter into force as of data reference dates determined on the basis of the schedule of the publication model. The FIN-FSA will communicate on new ITS releases later on.

The DPM version 2.9 is used in the reporting of:

  • COREP OF, COREP LE and COREP LR modules as from the data reference date 31 March 2020
  • COREP LCR DA and COREP ALM modules as from 30 April 2019
  • COREP NSFR as from 30 June 2019

 

EBA website on XBRL taxonomy and DPM model concerning ITS reporting

 

Changes to COREP data collection (package 2.9 COR)

Structural changes have been made to templates related to capital adequacy (COREP OF) C 02.00 and C 05.01.

Templates C 12.00 and C 13.00 concerning credit risk have been removed. C 13.01 and C 14.01 are new templates Structural changes have also been made to credit risk templates C 09.04 and C 14.00.

Numerous changes have been made to market risk templates C 19.00 and C 20.00.

As regards the data collection on the liquidity coverage ratio (LCR), the template C 75.00 is removed and replaced by template C 75.01. DPM 2.9 also changes all other LCR templates, such as calculations concerning income and outflows related to hedged loans, secured funding and collateral swaps translations. In addition, a new template C 77.00 was introduced to the data collection. This template is used to list the names and identification data on units which have been granted an exemption from the application of the liquidity coverage ratio (LCR).

A new column was added to the additional liquidity monitoring metrics (ALM) template C 67.00.

Minor changes have also been made to templates C 07.00 and C 17.01.

In addition, there are new validation rules have and changes to existing ones.

 

Resolution reporting (package 2.9 RES)

The DPM version 2.9 includes corrections to the DPM version 2.8.1.1 for resolution reporting. The Financial Stability Authority (FFSA) will publish its own release on this topic.


  For further information, please contact

  • Resolution reporting: Financial Stability Authority (FFSA),
    rahoitusvakausvirasto(at)rvv.fi.
  • Other changes: EBAReportingHelpdesk(at)fiva.fi

 

The corresponding Finnish-language reporting release was published on 20 June 2019.