Prudential Reporting

Prudential reporting covers the regulatory submissions banks make to demonstrate capital adequacy, liquidity, and risk management to the EBA, ECB, PRA, and other competent authorities. This section explains the core templates and frameworks – COREP for capital, FINREP for financial reporting, LCR and NSFR for liquidity, large exposures, IRRBB, and Pillar 3 disclosures. You’ll also find practical guides to ICAAP/ILAAP, MREL, the CRR3 changes landing in 2026, and ongoing EBA reporting framework updates (4.x DPM packages). Articles are aimed at reporting teams at banks and credit institutions, with step-by-step explanations of what to file, when, and what supervisors actually look for. Start with the COREP reporting guide or the FINREP guide if you’re new to prudential reporting.

Reporting guides

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  • CSD Prudential Requirements RTS: Banking CSDs Serving Other CSDs

    On 12 October 2026 the European Banking Authority published final report EBA/RTS/2026/08, dated 9 October 2026, with draft amendments to Commission Delegated Regulation (EU) 2017/390, the regulatory technical standards (RTS) that set CSD prudential requirements, covering central securities depositories and designated credit institutions offering banking-type ancillary services. The trigger is CSDR Refit, Regulation (EU) 2023/2845,…

  • EBA Reporting Framework 4.4 Final Package: The Phase 1 Build List

    On 12 October 2026 the European Banking Authority released the final technical package for phase 1 of EBA reporting framework 4.4, a few weeks after the September 2026 publication it had announced alongside the draft on 24 July. The package fixes the Data Point Model (DPM), the XBRL taxonomies and the validation rules for reporting…

  • FR Y-9C Reporting: The $3 Billion Line and the 40-Day Clock

    FR Y-9C reporting is how the Federal Reserve Board collects consolidated GAAP financial statements and regulatory capital data from U.S. holding companies with $3 billion or more in total consolidated assets, and from smaller ones that a Reserve Bank requires to file or that elect to comply with the Federal Reserve’s capital adequacy guidelines. The…

  • FR Y-11 Reporting: Four Quarterly Tests and a 60-Day Deadline

    FR Y-11 reporting puts a separate set of financial statements for each qualifying U.S. nonbank subsidiary on file with the Federal Reserve, prepared by the top-tier holding company entity by entity and filed no later than 60 calendar days after the report date. The Board’s instructions for the Financial Statements of U.S. Nonbank Subsidiaries of…

  • Regulation O Recordkeeping: The FR O Revisions and Who Would File

    Regulation O recordkeeping would be renumbered, widened in one place and narrowed in another under a Federal Reserve proposal now out for comment. On 4 August 2026 the Federal Reserve Board published a proposed restatement of Regulation O, its rule on loans by banks to their insiders, at 91 FR 49526 (Docket No. R-1896, RIN…

  • FR Y-14A/Q/M Reporting: Three Filing Clocks, One $100 Billion Panel

    The Federal Reserve Board’s Capital Assessments and Stress Testing reports, collection FR Y-14A/Q/M under OMB control number 7100-0341, collect stress test and capital plan data from U.S. top-tier holding companies with $100 billion or more in total consolidated assets. FR Y-14A/Q/M reporting runs on three clocks: an annual FR Y-14A of projections built on 31…

  • PRA Threshold Indexation: How CP13/26 Moves 128 Thresholds

    On 7 October 2026 the Prudential Regulation Authority published CP13/26, Updating regulatory thresholds: An autopilot approach. It proposes PRA threshold indexation for 128 fixed amounts in the PRA Rulebook and in PRA guidance: each would rise with UK nominal GDP, first on 1 July 2031 and then every five years. Responses to the consultation, and…

  • EIOPA Private Equity Insurers: The Evidence Supervisors Should Request

    On 6 October 2026 EIOPA published its Supervisory Statement on the authorisation and ongoing supervision of (re)insurance undertakings related to private equity, reference EIOPA-BoS-26/388, adopted by its Board of Supervisors on 29 September 2026. The EIOPA private equity insurers statement is addressed to national competent authorities and sets one EU-wide approach to two stages: the…

  • Basel III Implementation by 2027: What the BCBS Tally Leaves Out

    The Basel Committee on Banking Supervision (BCBS) reported on 5 October 2026 that three quarters of its 27 member jurisdictions have published rules adopting the final Basel III standards, and that almost all of them have publicly announced that banks must apply Basel III by April 2027 or earlier. The figures come from the Committee’s…

  • KFI Reporting in Denmark: Branch Accounts Due in 15 Working Days

    KFI reporting is how a branch of a foreign bank in Denmark sends Finanstilsynet its own quarterly accounts: income statement, balance sheet, lending by sector and industry, and a half-yearly credit-quality split. Finanstilsynet titles the return “regnskabsoplysninger for filialer af udenlandske pengeinstitutter” (accounting information for branches of foreign banks), and its August 2026 deadline list…