Reporting of financial standing and risks

The financial sector reporting map is a list of financial sector data sets to be reported to the FIN-FSA and the Bank of Finland.

The insurance sector reporting map is a list of insurance sector data sets to be reported to the FIN-FSA and the Bank of Finland. The reporting map (pdf) is available in Finnish and in Swedish.

Accuracy of reported data

Supervised entities are required to prepare a declaration on the accuracy of reported data. The purpose of the procedure is to ensure that the data submitted by the supervised entity to the Financial Supervision Authority (FIN-FSA) is checked and accurate. The declaration must be dated and signed by both the person preparing the report and the person verifying the data. The signed declaration form must be kept by the supervised entity and presented to the FIN-FSA on request. An electronic declaration form will be introduced later.

The person preparing the report and the person verifying the data must not be one and the same person. If several persons participate in the reporting, the responsible coordinator of the reporting may be appointed to verify the data, even if responsibility for verifying individual data has been allocated to another person. The declaration must be updated each time changes occur in the process it describes.

Verification of reported data (word)

The supervised entity may also prepare a free-form declaration which must contain the following elements:

  • reference to the report and FIN-FSA reporting standard that the declaration concerns
  • description of the supervised entity's reporting process, indicating the sources from which the reported data is collected
  • how reported data is verified
  • who provides additional information on the reported data
  • who verifies the data
  • contact details for the person providing additional information and the person verifying data (email addresses and telephone numbers)
  • where and how the data that has been used as a basis for the report is stored.

Reporting of incorrect data

Continued reporting of incorrect data to the FIN-FSA will lead to a written request for clarification to the supervised entity. In its reply the supervised entity must present an action plan on how it will remedy the erroneous reporting. Failure to comply with reporting standards may lead to administrative or other sanctions.

More information on administrative sanctions

What should be reported?

Banks

Credit institutions

Reporting map (financial sector) (pdf)

Finnish credit institutions

Regulations and guidelines

Information to be reported

Reporting frequency and reference dates

Submission dates

20/2013 section 3
Reporting of financial information (FINREP)

 

FINREP
F tables

Quarterly, semi-annually and annually
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

COREP OF Own funds

 

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

see above

COREP LR Leverage ratio

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

see above

COREP LE Large exposures

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

see above

COREP LCR DA Liquidity coverage requirements

Monthly, on the situation as at the last day of the calendar month

The 15th calendar day after the reference date

see above

COREP NSFR Net stable funding requirements

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

see above

COREP ALM

Monthly, on the situation as at the last day of the calendar month

Quarterly
31 March, 30 June, 30 September, 31 December

The 15th calendar day after the reference date

12 May, 11 August, 11 November, 11 February

5/2014 section 3
Asset encumbrance reporting

AE

 

  1. Parts A, B and D quarterly
    31 March, 30 June, 30 September, 31 December
  2. Part C annually: 31 December
  3. Part E semi-annually: 30 June, 31 December

12 May, 11 August, 11 November, 11 February

 

6/2014 section 3
Reporting of funding plans
FP

Annually, on the situation as at 31 December

On 31 March at the latest

CRD article 78
Act on Credit Institutions chapter 11
Supervision release 40/2016 - 2.6.2016

SBP Annually, on the situation as at 31 December

On 11 April at the latest

1/2014 section 4
Risk reporting by credit institutions

S State of the banking system

 

Quarterly
31 March, 30 June, 30 September, 31 December

Within 30 business days

see above

R Interest rate risk

Quarterly
31 March, 30 June, 30 September, 31 December

Within 20 business days

see above

V Reporting of largest counterparties

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

see above

3/2015
Calculation of maximum loan-to-value ratio

LTC Loan-to-value

Quarterly
31 March, 30 June, 30 September, 31 December

Within 30 business days

7/2015 section 5
Calculation and reporting of capital adequacy of financial and insurance conglomerates

RVA

Quarterly
31 March, 30 June, 30 September, 31 December

10 May, 10 Augus, 10 November, 28/29 February

7/2012 section 4
Reporting of mortgate bank operations

KP

Quarterly
31 March, 30 June, 30 September, 31 December

Within 15 business days

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March

6/2019
Arvopaperikeskusasetuksen 9 artiklan mukaista sisäistä toimitusta koskevaa raportointia varten
STT Settlement internalisation (CSDR)
The reporting obligation based on announcement by reporting entity
Quarterly
31 March, 30 June, 30 September, 31 December
15 January, 15 April, 15 July, 15 October
8/2014
Management of operational risk in supervised entities of the financial sector
(From 1 January 2020)
MF Reporting of fraud data related to payment services
The reporting obligation applies to domestic credit institutions and branches of foreign credit institutions operating in Finland if they provide payment services in Finland.
Semiannually
30 June, 31 December
28 February, 31 August

For further information on Bank of Finland's data collection, please see:

Finnish branches of foreign deposit-taking credit institutions

Regulations and guidelines Information to be reported Reporting frequency and reference dates Submission dates

20/2013 section 3
Reporting of financial information (FINREP)(FINREP)

 

FINREP
F tables

Quarterly, semi-annually and annually
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

 

COREP OF Own funds

Only C 15.00 (CR IP Losses) Exposures and losses from lending collateralised immovable property

Semi-annually
30 June and 31 December

11 August and 11 February

1/2014 section 4
Risk reporting by credit institutions

S State of the banking system

Quarterly
31 March, 30 June, 30 September, 31 December

Within 30 business days

see above

3/2015
Calculation of maximum loan-to-value ratio

LTC Loan-to-value

Quarterly
31 March, 30 June, 30 September, 31 December

Within 30 business days

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March

8/2014
Management of operational risk in supervised entities of the financial sector
(From 1 January 2020)
MF Reporting of fraud data related to payment services
The reporting obligation applies to domestic credit institutions and branches of foreign credit institutions operating in Finland if they provide payment services in Finland.
Semiannually
30 June, 31 December
28 February, 31 August

For further information on Bank of Finland's data collection, please see:

Finnish branches of foreign credit institutions providing other than deposit services

Regulations and guidelines Information to be reported Reporting frequency and reference dates Submission dates

20/2013 section 3
Reporting of financial information (FINREP)(FINREP)

 

FINREP
F tables

Quarterly, semi-annually and annually
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

 

COREP  OF Own funds

Only C 15.00 (CR IP Losses) Exposures and losses from lending collateralised immovable property

Semi-annually
30 June and 31 December

11 August and 11 February

1/2014 section 4
Risk reporting by credit institutions

3/2015
Calculation of maximum loan-to-value ratio

LTC Loan-to-value

Quarterly
31 March, 30 June, 30 September, 31 December

Within 30 business days

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March

8/2014
Management of operational risk in supervised entities of the financial sector
(From 1 January 2020)
MF Reporting of fraud data related to payment services
The reporting obligation applies to domestic credit institutions and branches of foreign credit institutions operating in Finland if they provide payment services in Finland.
Semiannually
30 June, 31 December
28 February, 31 August

For further information on Bank of Finland's data collection, please see:

Payment service providers

Information is available only in Finnish and in Swedish

Insurance

Employee pension insurance

Information is available only in Finnish and in Swedish

Life and non-life insurance

Information is available only in Finnish and in Swedish

Unemployment insurance

Information is available only in Finnish and in Swedish

Sickness and benefit funds

Information is available only in Finnish and in Swedish

Insurance intermediaries

Information is available only in Finnish and in Swedish

Capital markets

Investment service providers

Reporting map (financial sector) (pdf)

Investment firms

Regulations and guidelines Information to be reported Reporting frequency and reference dates Submission dates

20/2013 section 3
Reporting of financial information (FINREP)

 

FINREP
F tables
FA and FT tables

Table of reporting scope (excel)

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

 

COREP Own funds 

COREP LR leverage ratio

COREP LE Large exposures

Table of reporting scope (excel)

Quarterly
31 March, 30 June, 30 September, 31 December

 

12 May, 11 August, 11 November, 11 February

 

5/2014 section 3
Asset encumbrance reporting

AE

Table of reporting scope (excel)

  1. Parts A, B and D quarterly
    31 March, 30 June, 30 September, 31 December
  2. Part C annually: 31 December
  3. Part E semi-annually: 30 June, 31 December

12 May, 11 August, 11 November, 11 February

 

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March

For further information on Bank of Finland's data collection, please see:

Branches of foreign investment firms in Finland

Regulations and guidelines Information to be reported Reporting frequency and reference dates Submission dates

20/2013 section 3
Reporting of financial information (FINREP)

 

FINREP
F-taulukot
FA and FT tables

Table of reporting scope (excel)

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March

For further information on Bank of Finland's data collection, please see:

Fund management companies

Reporting map (financial sector) (pdf)

Finnish management companies

Regulations and guidelines Information to be reported Reporting frequency and reference dates Submission dates

20/2013 section 3
Reporting of financial information (FINREP)

 

FINREP
F tables
FA and FT tables

Table of reporting scope (excel)

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

COREP OF Own funds

Table of reporting scope (excel)

Quarterly
31 March, 30 June, 30 September, 31 December

 

12 May, 11 August, 11 November, 11 February

 

5/2014 section 3
Asset encumbrance reporting

AE

Table of reporting scope (excel)

  1. Parts A, B and D quarterly
    31 March, 30 June, 30 September, 31 December
  2. Part C annually: 31 December
  3. Part E semi-annually: 30 June, 31 December

12 May, 11 August, 11 November, 11 February

 

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March

For further information on Bank of Finland's data collection, please see:

Branches of foreign management companies in Finland

Regulations and guidelines Information to be reported Reporting frequency and reference dates Submission dates

20/2013 section 3
Reporting of financial information (FINREP)

FINREP
F tables
FA and FT tables

Table of reporting scope (excel)

Quarterly
31 March, 30 June, 30 September, 31 December

12 May, 11 August, 11 November, 11 February

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March

For further information on Bank of Finland's data collection, please see:

Alternative investment fund managers (AIFMs)

Reporting map (financial sector) (pdf)

Authorised Alternative Investment Fund Managers

Regulations and guidelines Information to be reported Reporting frequency and reference dates Submission dates

20/2013 section 3
Reporting of financial information (FINREP)

FINREP
F tables

Table of reporting scope (excel)

 

Quarterly
31 March, 30 June, 30 September, 31 December

 

12 May, 11 August, 11 November, 11 February

see above

FA and FT tables

Table of reporting scope (excel)

Quarterly
31 March, 30 June, 30 September, 31 December and annually 31 December

12 May, 11 August, 11 November, 11 February

26/2013 section 3
Common reporting (COREP)

COREP OF Own funds

Table of reporting scope (excel)

Quarterly
31 March, 30 June, 30 September, 31 December

 

12 May, 11 August, 11 November, 11 February

 

4/2014 section 6
Vaihtoehtorahastojen hoitajat (in Finnish)

AIFMD reporting

More information on AIFMD reporting

For each AIFM and AIF annually (31 December), semi-annually (30 June ja 31 December) or quarterly (31 March, 30 June, 30 September, 31 December)

For each AIFM and AIF 30 April/15 May, 31 July/15 August, 31 October/15 November, 31 January/15 February

 

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March

For further information on Bank of Finland's data collection, please see:

Registered Alternative Investment Fund Managers

Regulations and guidelines Information to be reported Reporting frequency and reference dates Submission dates
4/2014 section 6
Vaihtoehtorahastojen hoitajat (in Finnish)

AIFMD reporting

More information on AIFMD reporting

For each AIFM and AIF annually (31 December), semi-annually (30 June ja 31 December) or quarterly (31 March, 30 June, 30 September, 31 December)

For each AIFM and AIF 30 April/15 May, 31 July/15 August, 31 October/15 November, 31 January/15 February

AML act (444/2017)

RA Risk assessment questionnaire

Annually
31 December

31 March