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 17 July 2026 the European Banking Authority published its final draft Regulatory Technical Standards (EBA/RTS/2026/06) and Implementing Technical Standards (EBA/ITS/2026/03) covering four operations that CRD VI brought under prudential supervision for the first time: material acquisitions, material transfers of assets or liabilities, mergers and divisions carried out by credit institutions and financial holding companies….
On 17 July 2026 the European Banking Authority opened a consultation (EBA/CP/2026/11) on draft Implementing Technical Standards that would reshape the 2027 market risk benchmarking exercise, and the change that matters most is one of population. The exercise that has run each year with around 40 institutions is set to capture around 100, because banks…
For annual reporting periods beginning on or after 1 January 2027, IFRS reporters must apply IFRS 18 unless they adopt it earlier. On the supervisory-reporting side, the affected population is the institutions inside FINREP’s IFRS scope under Article 430(3) or (4) of the Capital Requirements Regulation (CRR), not every bank that happens to use IFRS…
On 9 July 2026 the European Banking Authority published the final technical package for version 4.3 of its supervisory reporting framework, and with it two build deadlines that reporting teams can no longer treat as roadmap items. The EBA reporting framework 4.3 package carries the standard specifications for two separate obligations: supervisory reporting by third-country…
On 10 July 2026, APRA opened its consultation on the 2026 APRA minor updates to the prudential and reporting framework. APRA describes the package as primarily technical clarifications without a material change in policy settings, but several proposals affect prudential calculations or reporting instructions. For ADIs, APS 120 would increase the credit conversion factor for…
APRA ECAI recognition matters where APS 112 uses an external rating to determine a credit rating grade and risk weight. Many other standardised-approach exposures are risk-weighted under prescribed exposure-class, loan-to-value, default-status or other rules that do not depend on an ECAI rating. On 9 July 2026, APRA republished the guidelines that govern that recognition, after…
A non-EU bank that wants to keep taking deposits, lending, or issuing guarantees in an EU Member State through a branch now has a hard date to work toward: 11 January 2027. On 7 July 2026 the European Banking Authority published its final Guidelines on the authorisation of third-country branches (EBA/GL/2026/08), and they settle the…
On 6 July 2026 the European Banking Authority published its 2025 immovable property loss data: the annual dataset of losses and exposures for residential and commercial property across the EU and EEA. For a standardised-approach credit-risk reporting team, that dataset does real work. It is one of the inputs that decides whether the preferential risk…
Every spring, a Luxembourg reporting team assembles a document that no COREP or FINREP template captures: the institution’s own account of whether it holds enough capital and enough liquidity to survive the risks it actually runs. That account is the ICAAP and ILAAP file, and in Luxembourg its rules sit in Circular CSSF 07/301. The…
The CSSF SREP 2025 supervisory disclosure, published on 29 June 2026, is a short spreadsheet that describes, in the regulator’s own words, how the CSSF runs the supervisory review and evaluation process (SREP) for Luxembourg investment firms. It carries no firm names and no individual scores. For a Class 2 investment firm it is still…