Reporting release 10 August 2023 – 34/2023

EBA published Implementing Technical Standard (ITS) on interest rate risk in the banking book (IRRBB) reporting – DPM 3.4 to be adopted for 30 September 2024 data

The European Banking Authority (EBA) has published an amended Implementing Technical Standard (ITS) on supervisory reporting with respect to interest rate risk in the banking book (IRRBB). The revised reporting requirements will  provide supervisors with appropriate data on institutions’ IRRBB risks and generate monitoring data on the implementation of the policy package published by the EBA in October 2022.

Proportionality has been a key consideration when developing the reporting standards. The ITS includes simplified reporting templates for small and non-complex institutions (SNCI) and for institutions other than large institutions.

The first reference date for the application of the technical standards is 30 September 2024. The final drafts of the ITS are part of the 3.4 reporting framework release, and the technical package will be published by mid-October 2023, according to the EBA's estimate.

For further information, see the EBA website

Ad-hoc data collection of institutions’ IRRBB data as of 31 December 2023

The ad-hoc basis data collection covers the largest banks that are already reporting IRRBB data on a regular basis as part of the impact study exercises coordinated by the EBA concerning the Basel standards. The ad-hoc data collection comprises the same templates as the 3.4 reporting framework, which enters into force on 30 September 2024.

The technical package of the ad-hoc data collection will be published in mid-October 2023 as part of the 3.4 reporting framework.

The FIN-FSA will contact the supervised entities participating in the ad-hoc data collection separately.

For further information, see the EBA website