Supervision release 1 June 2015 – 23/2015

Revision of Regulations and guidelines 1/2014 and discontinuing of J reporting (table J01F) on overdue and nonperforming assets and impairment losses

The Financial Supervisory Authority (FIN-FSA) has amended Regulations and guidelines 1/2014 Risk reporting by credit institutions so that all regulations and guidelines regarding J reporting (table J01F) have been repealed (Issued 22 May 2015, valid from 1 June 2015).

FIN-FSA has also revised the regulations and guidelines slightly by specifying the scope of application, deleting unnecessary legal provisions, changing the order of paragraphs and improving the linguistic form of the text.

As a result of the amendments to the regulations, starting from 1 June 2015, credit institutions do not have to submit to FIN-FSA a J report (table JO1F). With this change, FIN-FSA aims to reduce reporting overlaps.

Supervised entities must still submit to FIN-FSA a report on The State of the banking system (tables S01F and S02F), as information on problem assets by sector and branch cannot be obtained from other reports.

For further information, please contact

Risk Specialist Tülin Bedretdin, tel. +358 10 831 5429 or tylin.bedretdin(at)


Regulations and guidelines 1/2014: Risk reporting by credit institutions