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.
On 1 October 2026 the Banque centrale du Luxembourg (BCL) published version 1.0.15 of its AnaCredit technical specifications together with a new SDMX schema package, and its reporting instructions page states that the AnaCredit v1.0.15 schemas are mandatory from reference date January 2027 (included) onwards. Credit institutions and foreign branches resident in Luxembourg therefore send…
On 1 October 2026 the CSSF published Regulation No 26-03, which keeps the Luxembourg countercyclical capital buffer at 0.50% for the fourth quarter of 2026. Dated 30 September and printed in Memorial A No 482, the regulation entered into force on its publication day, so the rate for relevant credit exposures located in Luxembourg through…
KSERV reporting starts when a Danish bank sells a non-performing loan to a buyer that is not itself a credit institution. Sections 15 and 19 of the Danish act on credit servicers and credit purchasers (Act no. 1534 of 12 December 2023, in force since 30 December 2023) require the selling credit institution, and any…
On 30 September 2026 the Prudential Regulation Authority published a Dear CFO letter from David Bailey, its Executive Director for Prudential Policy, setting out thematic feedback on IFRS 9 expected credit loss (ECL) accounting. The PRA IFRS 9 ECL letter draws on the written reports that auditors of the major UK-headquartered banks and building societies…
FR Y-9C reporting for the 30 September 2026 quarter runs on a rewritten capital section. That day the Federal Reserve Board reposted the form as current and posted instructions labelled “Effective September 2026” and new supplemental instructions for the Consolidated Financial Statements for Holding Companies. The instructions for Schedule HC-R, Part I now carry the…
Finanstilsynet’s KGFS return, “Boligudlån for kunder med høj gældsfaktor” (home loans to customers with a high debt-to-income factor), requires in-scope Danish banks, branches of foreign banks and mortgage banks to report quarterly new lending secured on owner-occupied homes and holiday homes. The return includes a total new-lending measure and separately identifies specified lending to customers…
The Federal Reserve Board’s proposal to implement the GENIUS Act, published in the Federal Register on 29 September 2026 under Docket No. R-1899, carries a Paperwork Reduction Act section that creates a new information collection, FR UU, and widens the respondent scope of two existing ones, FR Q and FR Q-2. Comments on the collections…
For FR 2028 reporting, the Federal Reserve Board changed less on 29 September 2026 than its April proposal promised. That day the Board updated its reporting-forms pages for the FR 2028b/s, the Survey of Terms of Bank Lending to Farmers with its Prime Rate Supplement, and for the FR 2028D, the Small Business Lending Survey….
FR 2052a reporting is the Federal Reserve Board’s granular view of liquidity at the large banking organizations it supervises under the Category I to IV standards. The Complex Institution Liquidity Monitoring Report (OMB control number 7100-0361, renewed by the Board without revision on 4 February 2025) is filed by top-tier U.S. bank holding companies and…
On 29 September 2026 the CSSF’s Resolution Board published Circular CSSF-CODERES 26/22, which launches the Single Resolution Board’s data collection for the 2027 contribution period of the Single Resolution Fund (SRF). The circular requires Luxembourg credit institutions within the Single Resolution Mechanism to send the SRB’s 2027 Data Reporting Form (DRF) to the CSSF in…