Supervision release 21 May 2018 – 31/2018

S reporting, State of the banking system, to change

The FIN-FSA amends the sections concerning the Credit risk report State of the Banking system (S report) in Regulations and guidelines 1/2014 Risk reporting by credit institutions.

Before the amendment, the State of the banking system S report consists of two tables, S01F and S02F. Table S01F is used to report the supervised entity's total exposures, overdue and nonperforming assets as well as impairment losses by sector and branch. After the amendment, this data will only be reported on the housing corporation sector and private domestic housing companies. Other sectors and branches will no longer be reported on the S report. Before the amendment, Table S02F is used to report changes in customer-specific nonperforming loans.  After the amendment, table S02F will be retired from use.

Thereafter, sector- and industry-specific information on overdue loans will no longer be reported on the S report. Therefore, supervised entities must pay particular attention on complying with the requirements of the European Commission Implementing Regulation (EU) 2017/1443  concerning regulatory reporting on non-performing assets (including reporting early enough such nonperforming assets, on which losses are expected).

The amendments to FIN-FSA regulations and guidelines 1/2014 will enter into force on 1 June 2018. The S report will be reported in the new way as per 30 June 2018.

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

For further information, please contact

Torsten Groschup, Senior Risk Expert, tel + 358 9 183 5333, email torsten.groschup(at)