Supervision release 31 December 2014 – 94/2014

Financial sector reporting of funding plans – Regulations and guidelines into force on 30 June 2015

The Financial Supervisory Authority has on 4 December 2014 issued regulations and guidelines 6/2014 concerning the reporting of funding plans. By these regulations and guidelines, the Financial Supervisory Authority implements the Guideline issued on 30 June 2014 by the European Banking Authority (EBA) concerning the reporting of funding plans.

The regulations and guidelines apply to credit institutions defined as significant in accordance with the criteria provided in the Regulation on the Single Supervision Mechanism1 (SSM Regulation) and the SSM Framework Regulation2, and which hence fall within the scope of direct supervision by the European Central Bank (ECB). This scope of application fulfils the recommendation by the European Systemic Risk Board (ESRB)3 that the collection of data applies to credit institutions comprising at least 75% of the banking system's total consolidated assets.

The first reference date of the data collection is 30 June 2015, and the information concerning the first reference date must be submitted at the latest on 30 September 2015. Thereafter, the reference date is always annually 31 December, and the information must be submitted by 31 March of the year following the reference date.

For further information, please contact

Samuli Koivisto, Risk Expert, tel +358 10 831 5228 or samuli.koivisto(at)


1 Council Regulation (EU) No 1024/2013( 32013R1024) of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions, OJ L 287, 29.10.2013, p. 63-89.
2 Regulation (EU) No 468/2014 (32014R0468) of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities, OJ L 141, 14.5.2014, p. 1-50
3 Recommendation of the European Systemic Risk Board (ESRB/2012/2) (32013Y0425) of 20 December 2012 on funding of credit institutions, OJ C 119, p. 1-61.