On September 29, 2016, a Commission Implementing Regulation amending Implementing Technical Standards on the reporting of financial information under the CRR was published in the Official Journal of the European Union. The ITS lay down uniform requirements in relation to supervisory reporting to regulators, pursuant to the CRR, in the following areas: (i) own funds requirements and financial information; (ii) losses stemming from lending collateralized by immovable property; (iii) large exposures; (iv) leverage ratio; and (v) Liquidity Coverage requirements and Net Stable Funding Requirements. The amending Regulation amends the definitions, templates and instructions used for the purposes of supervisory reporting. The amending Regulation is based on draft ITS submitted by the EBA in March 2016. The amending Regulation will enter into force on October 19, 2016 and will apply from December 1, 2016 with the first reporting date being December 31, 2016.
The amending Regulation is available at: http://eur-lex.europa.eu/legalcontent/EN/TXT/PDF/?uri=CELEX:32016R1702&from=EN .
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