On March 8, 2016, the European Banking Authority published final draft Implementing Technical Standards to amend the ITS on supervisory reporting under the Capital Requirements Regulation. The amending ITS make changes to the reporting templates and instructions in Annexes I to VII and IX of the ITS on supervisory reporting which cover financial reporting, solvency (own funds requirements), large exposures and losses resulting from lending collateralized by immovable property. Given the scope of the changes, the EBA is proposing to replace entirely the affected annexes. The EBA considers that the amendments are necessary to align the ITS with the answers in the Single Rulebook Q&As, to correct legal references and a few clerical errors. There has been no public consultation on the proposed changes. The amending ITS will need to be approved by the European Commission, European Parliament and Council of the European Union before they can come into effect. The EBA expects that the amendments will be applicable from the December 31, 2016 reporting reference date.
The amending ITS is available at: http://www.eba.europa.eu/documents/10180/1396324/EBA-+ITS-2016-03+%28Final+draft+ITS+amending+Regulation+on+Supervisory+Reporting.pdf.
The revised annexes and the annexes in tracked changes are available at: http://www.eba.europa.eu/-/eba-issues-amendeds-tandards-on-supervisory-reporting-for-institutions.
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